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 Court quashed the show cause notice (SCN) issued to the petitioner in a tax matter due to the dissolution of a partnership firm. The petitioner expressed willingness to participate in proceedings before the tax department and demonstrate tax payments made concerning the firm. The Court set aside the impugned order and notices, granting liberty to the respondent authorities to proceed against the petitioner and other legal heirs of the partner in accordance with law. The petition was disposed of.
The Court quashed the show cause notice (SCN) issued to the petitioner in a tax matter due to the dissolution of a partnership firm. The petitioner expressed willingness to participate in proceedings before the tax department and demonstrate tax payments made concerning the firm. The Court set aside the impugned order and notices, granting liberty to the respondent authorities to proceed against the petitioner and other legal heirs of the partner in accordance with law. The petition was disposed of.
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