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...
Determination of mandatory pre-deposit for admission of an appeal - adjustment of deposit with input tax credit (ITC) / Net credit - No authority is cited by the petitioner in support of petitioner’s contention that adjustment of any net credit of tax is required to be made by the appellate authority while considering any appeal filed under Section 35 of the Act - Petition dismissed. - HC
Determination of mandatory pre-deposit for admission of an appeal - adjustment of deposit with input tax credit (ITC) / Net credit - No authority is cited by the petitioner in support of petitioner’s contention that adjustment of any net credit of tax is required to be made by the appellate authority while considering any appeal filed under Section 35 of the Act - Petition dismissed. - HC
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