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...
Writ petition challenging adjudication order for recovery of inadmissible income tax return with interest and penalty. Court found non-application of mind and violation of principles of natural justice in the adjudication order as it failed to consider relevant documents. Writ petition dismissed solely on grounds of availability of alternate remedy, without examining merits. Court held preliminary ground raised by assessee in challenging adjudication order would not involve adjudication into facts, and writ court can examine effect of earlier order and subsequent proceedings on same set of facts. Writ petition restored for fresh hearing after affidavit-in-opposition filed by Department. Appeal allowed.
Writ petition challenging adjudication order for recovery of inadmissible income tax return with interest and penalty. Court found non-application of mind and violation of principles of natural justice in the adjudication order as it failed to consider relevant documents. Writ petition dismissed solely on grounds of availability of alternate remedy, without examining merits. Court held preliminary ground raised by assessee in challenging adjudication order would not involve adjudication into facts, and writ court can examine effect of earlier order and subsequent proceedings on same set of facts. Writ petition restored for fresh hearing after affidavit-in-opposition filed by Department. Appeal allowed.
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