Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
The EPM-Niryat Disha market access support guidelines are amended to reduce the recommended minimum delegation size for a BSM to 25 participants. Where an event is cancelled or participation is withdrawn, any advance grant released must be refunded within 15 days; failing that, the amount is refundable with simple interest at 10% per annum from the date of communication of cancellation or withdrawal. All other provisions of the earlier trade notice remain unchanged.
The EPM-Niryat Disha market access support guidelines are amended to reduce the recommended minimum delegation size for a BSM to 25 participants. Where an event is cancelled or participation is withdrawn, any advance grant released must be refunded within 15 days; failing that, the amount is refundable with simple interest at 10% per annum from the date of communication of cancellation or withdrawal. All other provisions of the earlier trade notice remain unchanged.
Note: It is a system-generated summary and is for quick reference only.