Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Notification notifies Agra Development Authority as an authority eligible for tax exemption on specified income under clause 46A of section 10 of the Income-tax Act, effective from assessment year 2024-25, conditional on the authority continuing to be constituted under the Uttar Pradesh Urban Planning and Development Act with one or more purposes listed in the provision; the notification is issued by the Central Government/CBDT and excludes identification details. An explanatory memorandum records that retrospective effect is certified not to adversely affect any person.
Notification notifies Agra Development Authority as an authority eligible for tax exemption on specified income under clause 46A of section 10 of the Income-tax Act, effective from assessment year 2024-25, conditional on the authority continuing to be constituted under the Uttar Pradesh Urban Planning and Development Act with one or more purposes listed in the provision; the notification is issued by the Central Government/CBDT and excludes identification details. An explanatory memorandum records that retrospective effect is certified not to adversely affect any person.
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