Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
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Notification notifies a specified development authority as an authority for the purposes of clause 46A of section 10 of the Income-tax Act, thereby exempting its specified income; the exemption is made effective from assessment year 2025-26 subject to the condition that the authority continues to be constituted under the State urban planning and development statute and retains one or more of the purposes specified in the clause, and the notification is issued by the Central Board of Direct Taxes. The explanatory memorandum certifies that retrospective effect to the year of application does not adversely affect any person.
Notification notifies a specified development authority as an authority for the purposes of clause 46A of section 10 of the Income-tax Act, thereby exempting its specified income; the exemption is made effective from assessment year 2025-26 subject to the condition that the authority continues to be constituted under the State urban planning and development statute and retains one or more of the purposes specified in the clause, and the notification is issued by the Central Board of Direct Taxes. The explanatory memorandum certifies that retrospective effect to the year of application does not adversely affect any person.
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