Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
Non-participating bidders cannot disturb concluded liquidation sales on speculative prejudice, while costs for such challenges must remain proportiona...
Scientific-research approval is granted to Bhartiya Sanskriti Darshan Trust under the university, college or other institution category for the statutory donation-related provisions. Its continued applicability requires uninterrupted Scientific and Industrial Research Organisation approval for each effective tax year, compliance with prescribed conditions, annual filing of Form No. 15 by 31 May following the tax year in which donations are received, and issuance of Form No. 16 donation certificates to donors. The approval applies for tax years 2026-2027 through 2030-2031.
Scientific-research approval is granted to Bhartiya Sanskriti Darshan Trust under the university, college or other institution category for the statutory donation-related provisions. Its continued applicability requires uninterrupted Scientific and Industrial Research Organisation approval for each effective tax year, compliance with prescribed conditions, annual filing of Form No. 15 by 31 May following the tax year in which donations are received, and issuance of Form No. 16 donation certificates to donors. The approval applies for tax years 2026-2027 through 2030-2031.
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