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...
Violation under FERA - charge u/s. 56 of FERA - Company being in Liquidation - Whether the charge against the Company can be framed through the petitioner? - Petitioner had resigned from the Company in the year 1993, that is, much before the alleged transaction that took place in 1997. - The court concludes that the trial court erred in framing the charge against the company through the petitioner. It orders modification of the impugned order to reflect that the charge against the company should be through the Provisional Liquidator. However, it clarifies that the charges framed against the petitioner in his individual capacity remain unaffected.
Violation under FERA - charge u/s. 56 of FERA - Company being in Liquidation - Whether the charge against the Company can be framed through the petitioner? - Petitioner had resigned from the Company in the year 1993, that is, much before the alleged transaction that took place in 1997. - The court concludes that the trial court erred in framing the charge against the company through the petitioner. It orders modification of the impugned order to reflect that the charge against the company should be through the Provisional Liquidator. However, it clarifies that the charges framed against the petitioner in his individual capacity remain unaffected.
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