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...
Validity of reopening notice issued u/s 148A - not signed either physically or digitally - minimum period of seven days prescribed u/s 148A(b) not provided - - The High court, in its analysis, referred to precedents and held that the notices were indeed invalid due to lack of signature and non-compliance with prescribed time periods. Consequently, the court quashed the impugned notices and orders while reserving liberty for the respondents to initiate proceedings in accordance with the law.
Validity of reopening notice issued u/s 148A - not signed either physically or digitally - minimum period of seven days prescribed u/s 148A(b) not provided - - The High court, in its analysis, referred to precedents and held that the notices were indeed invalid due to lack of signature and non-compliance with prescribed time periods. Consequently, the court quashed the impugned notices and orders while reserving liberty for the respondents to initiate proceedings in accordance with the law.
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