Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
"Mussoorie Dehradun Development Authority" is notified for the purposes of section 10(46A) of the Income-tax Act, 1961, thereby enabling exemption of its specified income under that provision. The notification applies from assessment year 2024-25 and operates subject to the continuing condition that the authority remains constituted under the Uttar Pradesh Urban Planning Development Act, 1973 and regulated under the Uttarakhand Urban and Country Planning Development (Amendment) Act, 2013, and continues to have one or more purposes specified in section 10(46A)(a); if these conditions cease to be met, the exemption under section 10(46A) will not operate.
"Mussoorie Dehradun Development Authority" is notified for the purposes of section 10(46A) of the Income-tax Act, 1961, thereby enabling exemption of its specified income under that provision. The notification applies from assessment year 2024-25 and operates subject to the continuing condition that the authority remains constituted under the Uttar Pradesh Urban Planning Development Act, 1973 and regulated under the Uttarakhand Urban and Country Planning Development (Amendment) Act, 2013, and continues to have one or more purposes specified in section 10(46A)(a); if these conditions cease to be met, the exemption under section 10(46A) will not operate.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
