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 86.2457 hectares at Karasur village, Villianur Taluk, Puducherry District as a Special Economic Zone for a multi-sector SEZ under the SEZ Act, after satisfaction of the statutory requirements and grant of letter of approval. It also constitutes an Approval Committee for the zone with specified ex officio government, customs, income tax, banking and State nominees, plus a developer representative as special invitee, for functions under the Act. 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.
The Central Government notifies 86.2457 hectares at Karasur village, Villianur Taluk, Puducherry District as a Special Economic Zone for a multi-sector SEZ under the SEZ Act, after satisfaction of the statutory requirements and grant of letter of approval. It also constitutes an Approval Committee for the zone with specified ex officio government, customs, income tax, banking and State nominees, plus a developer representative as special invitee, for functions under the Act. 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.
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