Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
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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