Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
The Central Government, in consultation with the Chief Justice of the Madras High Court, designated the following courts as Special Courts in Tamil Nadu for cases u/s 280A of the Income Tax Act, 1961 and Section 84 of the Black Money Act, 2015: 1) Court of I and II Additional Chief Metropolitan Magistrates in Chennai for specified districts, 2) Court of Additional Chief Judicial Magistrate in Madurai for certain districts, 3) Court of Chief Judicial Magistrate in Coimbatore for some districts, and 4) Court of Chief Judicial Magistrate in Puducherry for Karaikal and Puducherry districts.
The Central Government, in consultation with the Chief Justice of the Madras High Court, designated the following courts as Special Courts in Tamil Nadu for cases u/s 280A of the Income Tax Act, 1961 and Section 84 of the Black Money Act, 2015: 1) Court of I and II Additional Chief Metropolitan Magistrates in Chennai for specified districts, 2) Court of Additional Chief Judicial Magistrate in Madurai for certain districts, 3) Court of Chief Judicial Magistrate in Coimbatore for some districts, and 4) Court of Chief Judicial Magistrate in Puducherry for Karaikal and Puducherry districts.
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