Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
Certificate under Section 195 was ordered rectified: a previously issued 5.25% certificate is directed to be treated as a Nil rate certificate and the competent authority must issue an amended Nil rate certificate within seven days on production of this order. Further directions require future Nil rate certificates for FY 2025 26 and subsequent years to be issued within 30 days of application, subject to a recorded finding that the applicant has a Permanent Establishment in India; such an adverse finding requires prior notice. Applicants must make full and true disclosure in annual applications.
Certificate under Section 195 was ordered rectified: a previously issued 5.25% certificate is directed to be treated as a Nil rate certificate and the competent authority must issue an amended Nil rate certificate within seven days on production of this order. Further directions require future Nil rate certificates for FY 2025 26 and subsequent years to be issued within 30 days of application, subject to a recorded finding that the applicant has a Permanent Establishment in India; such an adverse finding requires prior notice. Applicants must make full and true disclosure in annual applications.
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