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...
"Punjab Urban Planning and Development Authority", constituted under the Punjab Regional and Town Planning and Development Act, 1995, is notified for the purposes of section 10(46A) of the Income-tax Act, 1961, thereby bringing its specified income within the exemption framework applicable to notified authorities. The notification applies from assessment year 2024-25, and operates only so long as the authority continues to be constituted under the 1995 State Act and continues to have one or more purposes falling within section 10(46A)(a), failing which the exemption eligibility under section 10(46A) would not apply.
"Punjab Urban Planning and Development Authority", constituted under the Punjab Regional and Town Planning and Development Act, 1995, is notified for the purposes of section 10(46A) of the Income-tax Act, 1961, thereby bringing its specified income within the exemption framework applicable to notified authorities. The notification applies from assessment year 2024-25, and operates only so long as the authority continues to be constituted under the 1995 State Act and continues to have one or more purposes falling within section 10(46A)(a), failing which the exemption eligibility under section 10(46A) would not apply.
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