Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
"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.
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