Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
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Ashoka Trust for Research in Ecology and the Environment is approved as an other institution for scientific research under the Income-tax Act, subject to continuing SIRO approval for every effective tax year. It must comply with prescribed conditions, file the annual donation statement in Form 15 by 31 May following the relevant tax year, and issue donors Form 16 certificates stating donation amounts. The approval applies for tax years 2026-27 through 2030-31.
Ashoka Trust for Research in Ecology and the Environment is approved as an other institution for scientific research under the Income-tax Act, subject to continuing SIRO approval for every effective tax year. It must comply with prescribed conditions, file the annual donation statement in Form 15 by 31 May following the relevant tax year, and issue donors Form 16 certificates stating donation amounts. The approval applies for tax years 2026-27 through 2030-31.
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