Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
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...
Notifies the Joint Electricity Regulatory Commission (for the State of Goa and Union Territories except Delhi) as an eligible authority for the purposes of section 10(46A) of the Income-tax Act, 1961, thereby bringing its specified income within the statutory tax exemption available under that provision. The notification applies from assessment year 2024-25 and operates only so long as the authority continues to be constituted under the Electricity Act, 2003 and continues to have one or more of the purposes specified in section 10(46A)(a); failure to satisfy these conditions discontinues the exemption for the specified income.
Notifies the Joint Electricity Regulatory Commission (for the State of Goa and Union Territories except Delhi) as an eligible authority for the purposes of section 10(46A) of the Income-tax Act, 1961, thereby bringing its specified income within the statutory tax exemption available under that provision. The notification applies from assessment year 2024-25 and operates only so long as the authority continues to be constituted under the Electricity Act, 2003 and continues to have one or more of the purposes specified in section 10(46A)(a); failure to satisfy these conditions discontinues the exemption for the specified income.
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