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...
Petitioners sought refund of investment under 'buy-back' clause, but failed to furnish FEMA certificate, delaying release of deposited amount. Despite depositing investment amount per court's directions, petitioners didn't comply with formalities, waiving rights for claim before Official Liquidator. With much time elapsed, deposited amount with accrued interest to be utilized for satisfying secured creditors' claims instead of refund to petitioners. Application dismissed.
Petitioners sought refund of investment under 'buy-back' clause, but failed to furnish FEMA certificate, delaying release of deposited amount. Despite depositing investment amount per court's directions, petitioners didn't comply with formalities, waiving rights for claim before Official Liquidator. With much time elapsed, deposited amount with accrued interest to be utilized for satisfying secured creditors' claims instead of refund to petitioners. Application dismissed.
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