Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Karnataka State Natural Disaster Monitoring Centre (PAN: AAATD2434P), a body constituted by State Government of Karnataka, is exempted from income tax u/s 10(46) of Income Tax Act, 1961 on specified income comprising grants from State/Central Government, income from data sharing activities, and interest on bank deposits. Exemption is subject to conditions of non-engagement in commercial activities, unchanged nature of specified income and activities, and filing of income tax returns. Exemption is applicable retrospectively for assessment years 2021-2022 to 2023-2024 and prospectively for 2024-2025 and 2025-2026.
Karnataka State Natural Disaster Monitoring Centre (PAN: AAATD2434P), a body constituted by State Government of Karnataka, is exempted from income tax u/s 10(46) of Income Tax Act, 1961 on specified income comprising grants from State/Central Government, income from data sharing activities, and interest on bank deposits. Exemption is subject to conditions of non-engagement in commercial activities, unchanged nature of specified income and activities, and filing of income tax returns. Exemption is applicable retrospectively for assessment years 2021-2022 to 2023-2024 and prospectively for 2024-2025 and 2025-2026.
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