Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabili...
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Approval for scientific research is granted to the Indian Institute of Technology, Roorkee, as a university, college or other institution for the donation-related tax purpose under the Income-tax Act, 2025. The approval applies for tax years 2026-27 through 2030-31, subject to compliance with rule 34 of the Income-tax Rules, 2026. The institution must prepare and deliver an annual Form 15 statement concerning donations by 31 May following each tax year and furnish donors with Form 16 certificates specifying donation amounts.
Approval for scientific research is granted to the Indian Institute of Technology, Roorkee, as a university, college or other institution for the donation-related tax purpose under the Income-tax Act, 2025. The approval applies for tax years 2026-27 through 2030-31, subject to compliance with rule 34 of the Income-tax Rules, 2026. The institution must prepare and deliver an annual Form 15 statement concerning donations by 31 May following each tax year and furnish donors with Form 16 certificates specifying donation amounts.
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