Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
The Central Government approved Public Health Foundation of India, Delhi as an institution for scientific research under the Income-tax Act, 2025 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 prescribed annual statement in Form 15 with the Director General of Income-tax (Systems) by 31 May following the year of receipt of donation, and issuing donors a certificate in Form 16.
The Central Government approved Public Health Foundation of India, Delhi as an institution for scientific research under the Income-tax Act, 2025 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 prescribed annual statement in Form 15 with the Director General of Income-tax (Systems) by 31 May following the year of receipt of donation, and issuing donors a certificate in Form 16.
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