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...
Amends Notification No. 12/2017-Central Tax (Rate) to exempt supply of services by Ministry of Railways to individuals for sale of platform tickets, retiring/waiting rooms, cloak rooms, battery car services; services between zones/divisions of Railways; services by SPVs to Railways allowing use of infrastructure and maintenance services. Accommodations up to Rs. 20,000 per person per month for minimum 90 days exempted for student residences, hostels, camps, paying guest accommodations.
Amends Notification No. 12/2017-Central Tax (Rate) to exempt supply of services by Ministry of Railways to individuals for sale of platform tickets, retiring/waiting rooms, cloak rooms, battery car services; services between zones/divisions of Railways; services by SPVs to Railways allowing use of infrastructure and maintenance services. Accommodations up to Rs. 20,000 per person per month for minimum 90 days exempted for student residences, hostels, camps, paying guest accommodations.
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