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...
Cancellation of allotment of land on the basis of an alleged false affidavit - Hindu Undivided Family (HUF) property - the petitioner argued that the Defence Colony property, previously owned by him, was absorbed into the HUF before the acquisition of his land in Yakootpur, rendering him eligible for an alternate plot - The court rejected the petitioner's contention that the property being in the HUF's name exempted him from disclosure, underscoring that an HUF and its members hold collective ownership of its properties. Consequently, the court held that the petitioner's failure to disclose his interest in the Defence Colony property, irrespective of its HUF status, disqualified him from the allotment under the scheme.
Cancellation of allotment of land on the basis of an alleged false affidavit - Hindu Undivided Family (HUF) property - the petitioner argued that the Defence Colony property, previously owned by him, was absorbed into the HUF before the acquisition of his land in Yakootpur, rendering him eligible for an alternate plot - The court rejected the petitioner's contention that the property being in the HUF's name exempted him from disclosure, underscoring that an HUF and its members hold collective ownership of its properties. Consequently, the court held that the petitioner's failure to disclose his interest in the Defence Colony property, irrespective of its HUF status, disqualified him from the allotment under the scheme.
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