Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
"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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