Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Approval is granted to Sri Ramachandra Institute of Higher Education and Research Trust, Chennai for scientific research recognition under clause (ii) of section 35(1) for assessment years 2026 27 to 2030 31, subject to compliance with Rule 5E. The institution must file annual statements under subsection (1A) in Form No.10BD and deliver them to the prescribed income tax authority as prescribed by Rule 18AB, with a permitted correction statement to amend submissions. The institution must also furnish donors a Form No.10BE certificate specifying donation particulars and timing as required by Rule 18AB.
Approval is granted to Sri Ramachandra Institute of Higher Education and Research Trust, Chennai for scientific research recognition under clause (ii) of section 35(1) for assessment years 2026 27 to 2030 31, subject to compliance with Rule 5E. The institution must file annual statements under subsection (1A) in Form No.10BD and deliver them to the prescribed income tax authority as prescribed by Rule 18AB, with a permitted correction statement to amend submissions. The institution must also furnish donors a Form No.10BE certificate specifying donation particulars and timing as required by Rule 18AB.
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