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...
Refund of the amount of tax deposited by him on the cancelled (old) registration - inadvertent / bona fide error - The court concludes that the petitioner is entitled to the refund of tax mistakenly deposited under the cancelled registration number. It sets aside the orders rejecting the refund claim and directs the refund along with permissible interest within a specified timeframe.
Refund of the amount of tax deposited by him on the cancelled (old) registration - inadvertent / bona fide error - The court concludes that the petitioner is entitled to the refund of tax mistakenly deposited under the cancelled registration number. It sets aside the orders rejecting the refund claim and directs the refund along with permissible interest within a specified timeframe.
Note: It is a system-generated summary and is for quick reference only.