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...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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Leave Fare Concession exemption is confined to travel within India and does not extend where the journey includes a foreign leg. In the absence of any binding interim order in the assessee's own case, the authoritative Supreme Court ruling governed the deduction obligation, so tax had to be deducted at source on such LFC payments. Non-deduction therefore attracted treatment of the assessee as in default under section 201, and consequential interest under section 201(1A) followed. Relief granted in other matters on the basis of interim High Court directions was treated as inapplicable here.
Leave Fare Concession exemption is confined to travel within India and does not extend where the journey includes a foreign leg. In the absence of any binding interim order in the assessee's own case, the authoritative Supreme Court ruling governed the deduction obligation, so tax had to be deducted at source on such LFC payments. Non-deduction therefore attracted treatment of the assessee as in default under section 201, and consequential interest under section 201(1A) followed. Relief granted in other matters on the basis of interim High Court directions was treated as inapplicable here.
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