Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
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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