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 - input services or not - services availed for ‘setting up of a factory’ - even if the word ‘setting up’ is specifically excluded from the definition of ‘input service’, w.e.f. 01.04.2011, such services used in setting up of the plant would still qualify as an ‘input service’ as per Rule 2(l) of CCR, 2004. - AT
CENVAT Credit - input services or not - services availed for ‘setting up of a factory’ - even if the word ‘setting up’ is specifically excluded from the definition of ‘input service’, w.e.f. 01.04.2011, such services used in setting up of the plant would still qualify as an ‘input service’ as per Rule 2(l) of CCR, 2004. - AT
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