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...
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Income recognised on completion of consultancy services and invoicing should not be taxed again merely because the related tax credit appears in Form 26AS in a later year; the reported addition was deleted after reconciliation of the invoices. Property-transfer charges and commission, although not deductible as business expenditure, were to be considered in computing capital gains because they related to the sale. Professional fees claimed for arranging working-capital funding required proof of their business utility; in the absence of adequate substantiation, only part of the claim was allowed and half was disallowed. The appeal was partly allowed.
Income recognised on completion of consultancy services and invoicing should not be taxed again merely because the related tax credit appears in Form 26AS in a later year; the reported addition was deleted after reconciliation of the invoices. Property-transfer charges and commission, although not deductible as business expenditure, were to be considered in computing capital gains because they related to the sale. Professional fees claimed for arranging working-capital funding required proof of their business utility; in the absence of adequate substantiation, only part of the claim was allowed and half was disallowed. The appeal was partly allowed.
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