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...
Notice u/s 142(1) was issued to petitioner, but respondent failed to state when it was delivered/served, violating principles of natural justice. Impugned order deserves to be set aside adopting justice-oriented approach, granting petitioner opportunity to reply to Section 142 notice. Respondent entitled to claim interest on demand amount if order passed against petitioner after remand due to lapse of four years from impugned order.
Notice u/s 142(1) was issued to petitioner, but respondent failed to state when it was delivered/served, violating principles of natural justice. Impugned order deserves to be set aside adopting justice-oriented approach, granting petitioner opportunity to reply to Section 142 notice. Respondent entitled to claim interest on demand amount if order passed against petitioner after remand due to lapse of four years from impugned order.
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