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Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Notification exempts Himachal Pradesh State Load Despatch Centre, Shimla (PAN-AAAAH7757E) from income tax u/s 10(46) on specified income: fees/charges under Electricity Act, 2003 and interest on bank deposits. Conditions: no commercial activity, unchanged activities/income nature, filing returns. Retrospective effect for assessment years 2021-2022, 2022-2023, 2023-2024.
Notification exempts Himachal Pradesh State Load Despatch Centre, Shimla (PAN-AAAAH7757E) from income tax u/s 10(46) on specified income: fees/charges under Electricity Act, 2003 and interest on bank deposits. Conditions: no commercial activity, unchanged activities/income nature, filing returns. Retrospective effect for assessment years 2021-2022, 2022-2023, 2023-2024.
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