Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
The Central Government approved The Ahmedabad University, Ahmedabad, Gujarat, for scientific research as a university or other institution under section 35(1)(ii) of the Income-tax Act, 1961 read with Rules 5C and 5E. The approval applies for assessment years 2026-27 to 2030-31, subject to compliance with Rule 5E and the reporting and certification requirements under Rule 18AB. The institution must furnish the annual statement in Form 10BD by 31 May following the financial year of receipt, may file correction statements to rectify or update details, and must issue donors a certificate in Form 10BE specifying the donation amount within the prescribed time.
The Central Government approved The Ahmedabad University, Ahmedabad, Gujarat, for scientific research as a university or other institution under section 35(1)(ii) of the Income-tax Act, 1961 read with Rules 5C and 5E. The approval applies for assessment years 2026-27 to 2030-31, subject to compliance with Rule 5E and the reporting and certification requirements under Rule 18AB. The institution must furnish the annual statement in Form 10BD by 31 May following the financial year of receipt, may file correction statements to rectify or update details, and must issue donors a certificate in Form 10BE specifying the donation amount within the prescribed time.
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