Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
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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TaxTMI 
TaxTMI 
of 4886 
