Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
"Gorakhpur Industrial Development Authority", constituted under the Uttar Pradesh Industrial Area Development Act, 1976, is notified for the purposes of section 10(46A) of the Income-tax Act, 1961, so that its specified income falls within the exemption framework under that clause. The notification applies from assessment year 2025-26, subject to the continuing condition that the authority remains constituted under the 1976 Act and continues to have one or more purposes specified in section 10(46A)(a); failing this, the exemption would not operate.
"Gorakhpur Industrial Development Authority", constituted under the Uttar Pradesh Industrial Area Development Act, 1976, is notified for the purposes of section 10(46A) of the Income-tax Act, 1961, so that its specified income falls within the exemption framework under that clause. The notification applies from assessment year 2025-26, subject to the continuing condition that the authority remains constituted under the 1976 Act and continues to have one or more purposes specified in section 10(46A)(a); failing this, the exemption would not operate.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
