Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Notification issued u/s 10(46) of Income Tax Act, 1961 exempting specified income of Uttaranchal Board of Technical Education, Roorkee (PAN: AAALU0281D) from income tax, including grants/subsidies, fees/fines/penalties, receipts from sale of forms/materials, disposal of assets/scrap, rent, royalty/license fees, and interest on bank deposits. Exemption subject to conditions of not engaging in commercial activity, unchanged nature of specified income and activities, and filing return of income. Effective for Assessment Year 2023-24 (Financial Year 2022-23). No adverse impact from retrospective effect.
Notification issued u/s 10(46) of Income Tax Act, 1961 exempting specified income of Uttaranchal Board of Technical Education, Roorkee (PAN: AAALU0281D) from income tax, including grants/subsidies, fees/fines/penalties, receipts from sale of forms/materials, disposal of assets/scrap, rent, royalty/license fees, and interest on bank deposits. Exemption subject to conditions of not engaging in commercial activity, unchanged nature of specified income and activities, and filing return of income. Effective for Assessment Year 2023-24 (Financial Year 2022-23). No adverse impact from retrospective effect.
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