Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Voluntary Health Services, Chennai is approved as an "other institution" for scientific research under the Income-tax Act, 2025, enabling the specified tax treatment for donations. The approval applies for tax years 2026-2027 through 2030-2031, subject to continued Scientific and Industrial Research Organization approval for each relevant year. The institution must comply with prescribed rules, submit an annual donation statement in Form No. 15 by the required deadline, and issue donors Form No. 16 certificates stating the donation amount.
Voluntary Health Services, Chennai is approved as an "other institution" for scientific research under the Income-tax Act, 2025, enabling the specified tax treatment for donations. The approval applies for tax years 2026-2027 through 2030-2031, subject to continued Scientific and Industrial Research Organization approval for each relevant year. The institution must comply with prescribed rules, submit an annual donation statement in Form No. 15 by the required deadline, and issue donors Form No. 16 certificates stating the donation amount.
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