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...
A waiver application filed beyond three months from the notified date could not be rejected solely as time-barred because the relevant notification used enabling language and the filing period was directory, not mandatory. The High Court held that the authority misdirected itself in law by treating the three-month period as an inflexible bar. The rejection order was quashed, and the application was directed to be reconsidered on merits in accordance with law; pending such reconsideration, the show cause notice, summary notice and order in original were kept in abeyance.
A waiver application filed beyond three months from the notified date could not be rejected solely as time-barred because the relevant notification used enabling language and the filing period was directory, not mandatory. The High Court held that the authority misdirected itself in law by treating the three-month period as an inflexible bar. The rejection order was quashed, and the application was directed to be reconsidered on merits in accordance with law; pending such reconsideration, the show cause notice, summary notice and order in original were kept in abeyance.
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