Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
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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