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...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Information sharing under the Income-tax Act, 2025 is authorised for identifying eligible beneficiaries under the Punyashlok Ahilyadevi Holkar Farmer Loan Waiver Scheme, 2026. The notification specifies the Principal Secretary, Cooperation, Marketing and Textile Department, Government of Maharashtra for the purposes of receiving such income-tax payer information under section 258(1)(b). Its operative effect is to permit lawful sharing of taxpayer information for beneficiary identification under the scheme.
Information sharing under the Income-tax Act, 2025 is authorised for identifying eligible beneficiaries under the Punyashlok Ahilyadevi Holkar Farmer Loan Waiver Scheme, 2026. The notification specifies the Principal Secretary, Cooperation, Marketing and Textile Department, Government of Maharashtra for the purposes of receiving such income-tax payer information under section 258(1)(b). Its operative effect is to permit lawful sharing of taxpayer information for beneficiary identification under the scheme.
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