Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Reassessment u/s 147 - in statement name of the assessee also found mentioned in the list of beneficiaries of bogus accommodation entries - information received by the AO from DGIT(inv.) is tangible incriminating information coming into possession, which has live link with formation of prima facie belief that income of the assessee has escaped assessment - uphold the reopening of the assessment
Reassessment u/s 147 - in statement name of the assessee also found mentioned in the list of beneficiaries of bogus accommodation entries - information received by the AO from DGIT(inv.) is tangible incriminating information coming into possession, which has live link with formation of prima facie belief that income of the assessee has escaped assessment - uphold the reopening of the assessment
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