Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
The Central Government notifies 8.6230 hectares at Thattanchavady village, Oulgaret Taluk, Puducherry, as a Special Economic Zone for IT/ITES development after recording satisfaction that the requirements under the Special Economic Zones Act, 2005 and the grant of letter of approval were fulfilled. It also constitutes the SEZ Approval Committee with ex officio government, customs, income tax, banking and State nominees, plus a developer representative as special invitee, for the purposes of section 14. The notification further appoints 27 May 2026 as the date from which the SEZ is deemed to be an Inland Container Depot under the Customs Act, 1962.
The Central Government notifies 8.6230 hectares at Thattanchavady village, Oulgaret Taluk, Puducherry, as a Special Economic Zone for IT/ITES development after recording satisfaction that the requirements under the Special Economic Zones Act, 2005 and the grant of letter of approval were fulfilled. It also constitutes the SEZ Approval Committee with ex officio government, customs, income tax, banking and State nominees, plus a developer representative as special invitee, for the purposes of section 14. The notification further appoints 27 May 2026 as the date from which the SEZ is deemed to be an Inland Container Depot under the Customs Act, 1962.
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