Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
Approval under section 45(4)(b) authorises the Indian Institute of Health Management Research, Jaipur, to conduct scientific research as a university, college or other institution for the specified income-tax purposes. The approval applies for tax years 2026-27 to 2030-31, conditional on continuing SIRO approval in each relevant tax year, compliance with prescribed conditions, annual submission of Form 15 by 31 May following the tax year in which donations are received, and issuance of Form 16 donation certificates to donors.
Approval under section 45(4)(b) authorises the Indian Institute of Health Management Research, Jaipur, to conduct scientific research as a university, college or other institution for the specified income-tax purposes. The approval applies for tax years 2026-27 to 2030-31, conditional on continuing SIRO approval in each relevant tax year, compliance with prescribed conditions, annual submission of Form 15 by 31 May following the tax year in which donations are received, and issuance of Form 16 donation certificates to donors.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
