Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
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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