Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Deduction u/s 80-IA(4)(iii) - Notification to be issued by CBDT is only a formality once the approval is granted by the Ministry of Commerce & Industry, Govt. of India, and, therefore, hold that once the CBDT Notification is issued, the assessee is entitled to the benefits u/s 80 IA (4)(iii) from the date of approval by Ministry of Commerce and Industry, Govt. of India, subject to the compliance of the terms and conditions specified therein.
Deduction u/s 80-IA(4)(iii) - Notification to be issued by CBDT is only a formality once the approval is granted by the Ministry of Commerce & Industry, Govt. of India, and, therefore, hold that once the CBDT Notification is issued, the assessee is entitled to the benefits u/s 80 IA (4)(iii) from the date of approval by Ministry of Commerce and Industry, Govt. of India, subject to the compliance of the terms and conditions specified therein.
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