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...
Recovery of demand of GST - Right to file the appeal before GST Tribunal when constituted - it would be unjust for the State respondents to proceed for recovery of the balance amount, when they have not constituted the Appellate Tribunal - interest of justice and balance of convenience also lies in favour of grant of interim relief to the petitioner - HC
Recovery of demand of GST - Right to file the appeal before GST Tribunal when constituted - it would be unjust for the State respondents to proceed for recovery of the balance amount, when they have not constituted the Appellate Tribunal - interest of justice and balance of convenience also lies in favour of grant of interim relief to the petitioner - HC
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