CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
The Central Government, exercising powers under section 10(46A)(b) of the Income-tax Act, 1961, notifies a development authority constituted under the Ajmer Development Authority Act, 2013 as an eligible assessee for specified income tax exemption. The exemption applies from assessment year 2024-25, conditional on the authority's continued constitution under the 2013 Act and pursuit of one or more purposes listed in section 10(46A)(a). The notification is stated to have retrospective effect without adversely affecting any person. The authority's PAN is recorded, and the notification is issued by the competent officer of the Central Board of Direct Taxes.
The Central Government, exercising powers under section 10(46A)(b) of the Income-tax Act, 1961, notifies a development authority constituted under the Ajmer Development Authority Act, 2013 as an eligible assessee for specified income tax exemption. The exemption applies from assessment year 2024-25, conditional on the authority's continued constitution under the 2013 Act and pursuit of one or more purposes listed in section 10(46A)(a). The notification is stated to have retrospective effect without adversely affecting any person. The authority's PAN is recorded, and the notification is issued by the competent officer of the Central Board of Direct Taxes.
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