Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Approval is granted for Scientific Research under section 45(3)(b) of the Income-tax Act, 2025 read with Rule 35 of the Income-tax Rules, 2026. The approval applies to the specified company for five tax years, from Tax Year 2026-27 through Tax Year 2030-31, enabling it to be treated as approved for the stated scientific research purpose during that period. The notification certifies that retrospective effect does not adversely affect any person.
Approval is granted for Scientific Research under section 45(3)(b) of the Income-tax Act, 2025 read with Rule 35 of the Income-tax Rules, 2026. The approval applies to the specified company for five tax years, from Tax Year 2026-27 through Tax Year 2030-31, enabling it to be treated as approved for the stated scientific research purpose during that period. The notification certifies that retrospective effect does not adversely affect any person.
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