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...
Exemption u/s 11 - lease rent paid for land taken on lease for the family trust - Application of section 13(1)(c) r/w 13(3) - only excess rent may be brought to tax in the hands of the assessee and whole of the surplus cannot be brought to tax. - AT
Exemption u/s 11 - lease rent paid for land taken on lease for the family trust - Application of section 13(1)(c) r/w 13(3) - only excess rent may be brought to tax in the hands of the assessee and whole of the surplus cannot be brought to tax. - AT
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