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...
Cenvat Credit - it is impossible to maintain separate account and inventory of the inputs used in the manufacture of finished products and exempted product (waste) - the provisions of Rules 6(2) and 6(3) cannot be invoked as lex non cogit and impossibilio is a well settled legal principle - AT
Cenvat Credit - it is impossible to maintain separate account and inventory of the inputs used in the manufacture of finished products and exempted product (waste) - the provisions of Rules 6(2) and 6(3) cannot be invoked as lex non cogit and impossibilio is a well settled legal principle - AT
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