Capital Asset Conversion Requires Proven Business Stock Treatment; Paper Consideration in Spousal Flat Transfers Does Not Create Taxable Business Inco...
Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
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.
Note: It is a system-generated summary and is for quick reference only.