Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
