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...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Allowability of alleged fictitious loss by way of Client Code Modification (CCM) - nothing has been brought on record to suggest that the said losses were purchased and the party were given cheque or cash payment in view of such favours - such co-relation was necessary to fasten any liability upon the assessee - loss is duly allowable
Allowability of alleged fictitious loss by way of Client Code Modification (CCM) - nothing has been brought on record to suggest that the said losses were purchased and the party were given cheque or cash payment in view of such favours - such co-relation was necessary to fasten any liability upon the assessee - loss is duly allowable
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