Unlawful outward remittances via Hawala using proforma invoices and electronic records proved; documents admitted, directors penalised, penalties redu...
Attachment of equivalent-value properties as proceeds of crime upheld; preventive attachment order and confirmation sustained; no independent ED reinv...
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The Central Government, exercising powers under section 10(46A)(b) of the Income-tax Act, 1961, has notified a state pollution control board constituted under the Water (Prevention and Control of Pollution) Act, 1974 and the Air (Prevention and Control of Pollution) Act, 1981 as eligible for specified income tax exemption. The exemption applies from assessment year 2024-25, conditional on the board continuing to exist under those statutes and pursuing one or more purposes listed in section 10(46A)(a). It is certified that the retrospective effect causes no adverse impact on any person.
The Central Government, exercising powers under section 10(46A)(b) of the Income-tax Act, 1961, has notified a state pollution control board constituted under the Water (Prevention and Control of Pollution) Act, 1974 and the Air (Prevention and Control of Pollution) Act, 1981 as eligible for specified income tax exemption. The exemption applies from assessment year 2024-25, conditional on the board continuing to exist under those statutes and pursuing one or more purposes listed in section 10(46A)(a). It is certified that the retrospective effect causes no adverse impact on any person.
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