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...
LTCG - period of holding - Registration of the property which was acquired by the assessee in the F.Y. 1994-95 though executed in the Year 2005 has no significance because u/s 53A of the TPA, when the possession of the said immovable property has been taken over by the assessee in part performance of a contract, the transfer is complete - thus holding the property for more than 36 months - LTCG
LTCG - period of holding - Registration of the property which was acquired by the assessee in the F.Y. 1994-95 though executed in the Year 2005 has no significance because u/s 53A of the TPA, when the possession of the said immovable property has been taken over by the assessee in part performance of a contract, the transfer is complete - thus holding the property for more than 36 months - LTCG
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