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...
Tonnage Tax Reserve Account - Sec. 115VT - donation and prior period items cannot be added to the book profit for the purpose of determining the transfer of profit to TTRA - AT
Tonnage Tax Reserve Account - Sec. 115VT - donation and prior period items cannot be added to the book profit for the purpose of determining the transfer of profit to TTRA - AT
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