Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
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The Central Government specifies businesses, other than those covered by Note 5(d)(i), that are engaged in the infrastructure sub-sectors listed in the Updated Harmonised Master List of Infrastructure sub-sectors, as qualifying businesses for the purposes of Schedule V, Table Sl. No. 7, of the Income-tax Act, 2025. The notification takes effect from the date of its publication in the Official Gazette.
The Central Government specifies businesses, other than those covered by Note 5(d)(i), that are engaged in the infrastructure sub-sectors listed in the Updated Harmonised Master List of Infrastructure sub-sectors, as qualifying businesses for the purposes of Schedule V, Table Sl. No. 7, of the Income-tax Act, 2025. The notification takes effect from the date of its publication in the Official Gazette.
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