Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
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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