Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Indian Institute of Science Education and Research, Pune is approved under section 35(1)(ii) of the Income-tax Act, 1961, read with Rules 5C and 5E of the Income-tax Rules, 1962, as a "university, college or other institution" for "scientific research" for assessment years 2026-27 to 2030-31. Consequently, eligible payments made to the approved institution for scientific research during the applicable period qualify for deduction under section 35(1)(ii), subject to the conditions of the Act and the Rules.
Indian Institute of Science Education and Research, Pune is approved under section 35(1)(ii) of the Income-tax Act, 1961, read with Rules 5C and 5E of the Income-tax Rules, 1962, as a "university, college or other institution" for "scientific research" for assessment years 2026-27 to 2030-31. Consequently, eligible payments made to the approved institution for scientific research during the applicable period qualify for deduction under section 35(1)(ii), subject to the conditions of the Act and the Rules.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
