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...
FIR against the Revenue officer and unknown persons pursuant to PIL - Evasion of duty - The principle established in this case is that ongoing investigations, especially those involving complex issues and multiple stakeholders, should be allowed to continue to uncover the full extent of the alleged offenses. However, the rights of individuals who are not yet formally accused but are involved in the investigation must be protected. - HC
FIR against the Revenue officer and unknown persons pursuant to PIL - Evasion of duty - The principle established in this case is that ongoing investigations, especially those involving complex issues and multiple stakeholders, should be allowed to continue to uncover the full extent of the alleged offenses. However, the rights of individuals who are not yet formally accused but are involved in the investigation must be protected. - HC
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