Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
The Ten Year Zero Coupon Bond of the National Bank for Financing Infrastructure and Development is specified as a zero coupon bond for Income-tax Act purposes. The specification applies to bonds issued on or before 31 March 2028, with a ten-year life, subject to the bank satisfying the applicable conditions under the Income-tax Act, 2025 and Income-tax Rules, 2026. This gives the identified bond zero coupon bond status within the prescribed statutory and regulatory framework.
The Ten Year Zero Coupon Bond of the National Bank for Financing Infrastructure and Development is specified as a zero coupon bond for Income-tax Act purposes. The specification applies to bonds issued on or before 31 March 2028, with a ten-year life, subject to the bank satisfying the applicable conditions under the Income-tax Act, 2025 and Income-tax Rules, 2026. This gives the identified bond zero coupon bond status within the prescribed statutory and regulatory framework.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
