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...
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...
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Grant of Bail - The High Court of Jammu and Kashmir and Ladakh granted interim relief to the petitioner, challenging his arrest and remand under PMLA charges, on the grounds that the investigation of the predicate offence was stayed by another High Court. The court underscored the importance of adhering to procedural safeguards and guidelines for arrest under PMLA. While addressing the maintainability and jurisdictional aspects, it differentiated the cause of action for invoking its jurisdiction from that before the High Court of Punjab and Haryana, thereby dismissing the respondent's preliminary objection.
Grant of Bail - The High Court of Jammu and Kashmir and Ladakh granted interim relief to the petitioner, challenging his arrest and remand under PMLA charges, on the grounds that the investigation of the predicate offence was stayed by another High Court. The court underscored the importance of adhering to procedural safeguards and guidelines for arrest under PMLA. While addressing the maintainability and jurisdictional aspects, it differentiated the cause of action for invoking its jurisdiction from that before the High Court of Punjab and Haryana, thereby dismissing the respondent's preliminary objection.
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