Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Disallowance u/s 37(1) - donation made to Shanti Seva Nidhi for the purpose of training and providing technical knowledge along with diploma courses to the employees of the company and their children - students with qualified diploma degrees are in turn recruited by the company - business purpose of assessee is fulfilled - deduction allowable
Disallowance u/s 37(1) - donation made to Shanti Seva Nidhi for the purpose of training and providing technical knowledge along with diploma courses to the employees of the company and their children - students with qualified diploma degrees are in turn recruited by the company - business purpose of assessee is fulfilled - deduction allowable
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