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...
The Calcutta High Court reviewed the cancellation of the petitioner's registration due to alleged tax evasion. The court noted that the petitioner did not submit required documents but responded to a show cause notice. The rejection of the application for revocation was based on non-submission of purchase and sale statements. The court directed the cancellation to be revoked upon filing returns and documents as required. The orders of cancellation and rejection were set aside, contingent on the petitioner complying with tax obligations. The petition was disposed of accordingly.
The Calcutta High Court reviewed the cancellation of the petitioner's registration due to alleged tax evasion. The court noted that the petitioner did not submit required documents but responded to a show cause notice. The rejection of the application for revocation was based on non-submission of purchase and sale statements. The court directed the cancellation to be revoked upon filing returns and documents as required. The orders of cancellation and rejection were set aside, contingent on the petitioner complying with tax obligations. The petition was disposed of accordingly.
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