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...
Town Seizure - Absolute confiscation of gold - imposition of penalties on the firm as well as on the appellants - The Tribunal found that the Revenue failed to provide sufficient evidence to establish that the gold in question was of foreign origin or smuggled. Moreover, the appellants demonstrated compliance with procurement laws by presenting documentary evidence of lawful procurement and refining processes. As a result, the Tribunal set aside the impugned order, ruling in favor of the appellants and allowing the appeals with consequential relief.
Town Seizure - Absolute confiscation of gold - imposition of penalties on the firm as well as on the appellants - The Tribunal found that the Revenue failed to provide sufficient evidence to establish that the gold in question was of foreign origin or smuggled. Moreover, the appellants demonstrated compliance with procurement laws by presenting documentary evidence of lawful procurement and refining processes. As a result, the Tribunal set aside the impugned order, ruling in favor of the appellants and allowing the appeals with consequential relief.
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