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...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
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Santhigiri Ashram is approved as a university, college or other institution for social science or statistical research under the Income-tax Act, 2025, for tax years 2026-27 to 2030-31. The approval requires continuing Scientific and Industrial Research Organisation status in each effective tax year, compliance with rule 34, annual Form 15 donation statements delivered by 31 May following the tax year in which donations are received, and Form 16 donation certificates issued to donors.
Santhigiri Ashram is approved as a university, college or other institution for social science or statistical research under the Income-tax Act, 2025, for tax years 2026-27 to 2030-31. The approval requires continuing Scientific and Industrial Research Organisation status in each effective tax year, compliance with rule 34, annual Form 15 donation statements delivered by 31 May following the tax year in which donations are received, and Form 16 donation certificates issued to donors.
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