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...
Section 161 allows an affected person to apply for rectification of an order. The authority had previously passed an order and decided no rectification was necessary, which the assessee felt adversely affected them. The High Court set aside that order, directing the authority to deal with the rectification application in accordance with law. The rectification process is separate from an appeal against the assessment order on merits, as provided for by the statute.
Section 161 allows an affected person to apply for rectification of an order. The authority had previously passed an order and decided no rectification was necessary, which the assessee felt adversely affected them. The High Court set aside that order, directing the authority to deal with the rectification application in accordance with law. The rectification process is separate from an appeal against the assessment order on merits, as provided for by the statute.
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