Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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The Central Government has approved an institution located in Ahmedabad as an entity engaged in social science or statistical research under the category of "Other Institution" for the purposes of section 35(1)(iii) of the Income-tax Act, 1961. This approval, granted under the relevant Income-tax Rules, applies for five assessment years from 2026-27 to 2030-31. The notification confirms that no individual or party is adversely affected by its retrospective effect.
The Central Government has approved an institution located in Ahmedabad as an entity engaged in social science or statistical research under the category of "Other Institution" for the purposes of section 35(1)(iii) of the Income-tax Act, 1961. This approval, granted under the relevant Income-tax Rules, applies for five assessment years from 2026-27 to 2030-31. The notification confirms that no individual or party is adversely affected by its retrospective effect.
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