Time Relevance of Expense: commission deductible when incurred; restructuring transfers, lease obligations upheld; unenforceable sale agreement bars l...
Abuse of dominant position allegations against an exchange found not prima facie; regulator reliance on sectoral expertise upheld and no investigation...
Regulatory consolidation for investment advisers: SEBI issues master circular consolidating guidance and prescribing compliance, reporting, fees and s...
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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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