PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Notifies the Kota Development Authority as an eligible authority for the purposes of section 10(46A) of the Income-tax Act, 1961, thereby exempting its specified income under that provision. The notification applies from assessment year 2025-26 and remains operative only so long as the Authority continues to be constituted under the Kota Development Authority Act, 2023 and continues to have one or more purposes specified in section 10(46A)(a); failing this, eligibility for the exemption ceases.
Notifies the Kota Development Authority as an eligible authority for the purposes of section 10(46A) of the Income-tax Act, 1961, thereby exempting its specified income under that provision. The notification applies from assessment year 2025-26 and remains operative only so long as the Authority continues to be constituted under the Kota Development Authority Act, 2023 and continues to have one or more purposes specified in section 10(46A)(a); failing this, eligibility for the exemption ceases.
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