Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
Approval is granted to the University of Hyderabad as an institution for scientific research under the category of university, college or other institution for the purposes of section 45(3)(a)(i) and rules 32 and 34. The approval applies for tax years 2026-2027 to 2030-2031, subject to compliance with rule 34 conditions, filing the annual statement in Form 15 with the prescribed income-tax systems authority by 31 May after the relevant tax year, and issuing donors a certificate in Form 16 stating the donation amount.
Approval is granted to the University of Hyderabad as an institution for scientific research under the category of university, college or other institution for the purposes of section 45(3)(a)(i) and rules 32 and 34. The approval applies for tax years 2026-2027 to 2030-2031, subject to compliance with rule 34 conditions, filing the annual statement in Form 15 with the prescribed income-tax systems authority by 31 May after the relevant tax year, and issuing donors a certificate in Form 16 stating the donation amount.
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