Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
The Central Government approves Tea Research Association, Kolkata as a research association for scientific research under section 35(1)(ii) read with Rules 5C and 5D. The approval applies for assessment years 2027-28 to 2031-32, subject to compliance with Rule 5D, filing the annual statement in Form 10BD under section 35(1A) and Rule 18AB by 31 May following the financial year, and issuing donors a Form 10BE certificate within the prescribed time. The association may also file a correction statement to rectify, add, delete or update information already furnished.
The Central Government approves Tea Research Association, Kolkata as a research association for scientific research under section 35(1)(ii) read with Rules 5C and 5D. The approval applies for assessment years 2027-28 to 2031-32, subject to compliance with Rule 5D, filing the annual statement in Form 10BD under section 35(1A) and Rule 18AB by 31 May following the financial year, and issuing donors a Form 10BE certificate within the prescribed time. The association may also file a correction statement to rectify, add, delete or update information already furnished.
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