Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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...
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Kerala Headload Workers Welfare Board, Kochi is notified for exemption of specified income under section 10(46) of the Income-tax Act, 1961, preserved for relevant proceedings by the transitional provisions of the Income-tax Act, 2025. Exempt income includes government grants and loans, statutory levies, registration fees, employer deposits, member contributions, specified wages, interest on staff and worker loans, and interest on those receipts. The exemption applies for the stated assessment years, subject to no commercial activity, unchanged activities and income nature, and timely income-tax return filing. Non-compliance may trigger penalties and withdrawal of the exemption.
Kerala Headload Workers Welfare Board, Kochi is notified for exemption of specified income under section 10(46) of the Income-tax Act, 1961, preserved for relevant proceedings by the transitional provisions of the Income-tax Act, 2025. Exempt income includes government grants and loans, statutory levies, registration fees, employer deposits, member contributions, specified wages, interest on staff and worker loans, and interest on those receipts. The exemption applies for the stated assessment years, subject to no commercial activity, unchanged activities and income nature, and timely income-tax return filing. Non-compliance may trigger penalties and withdrawal of the exemption.
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