Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
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.
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