Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Notification No. 35/2024, issued by the Central Board of Direct Taxes (CBDT), specifies the 'Principal Secretary, Planning Department, Government of Uttar Pradesh' for accessing taxpayer information as per Section 138 of the Income-tax Act, 1961. This designation aims to facilitate effective governance, streamline administrative processes, and ensure transparency in tax administration.
Notification No. 35/2024, issued by the Central Board of Direct Taxes (CBDT), specifies the 'Principal Secretary, Planning Department, Government of Uttar Pradesh' for accessing taxpayer information as per Section 138 of the Income-tax Act, 1961. This designation aims to facilitate effective governance, streamline administrative processes, and ensure transparency in tax administration.
Note: It is a system-generated summary and is for quick reference only.