Co-operative credit society deduction on bank deposit interest upheld where funds were business funds and income remained attributable to member credi...
Transfer pricing benchmarking and receivables adjustments remanded: segmental financials need proper scrutiny, and foreign-currency interest must trac...
Approval is granted for M/s Indian Institute For Human Settlements for scientific research purposes under section 35(1)(iia) of the Income-tax Act, read with Rule 5F of the Income-tax Rules. The notification operates for five assessment years, from AY 2026-27 to AY 2030-31, enabling the company to claim the relevant tax treatment attached to approved scientific research institutions. The explanatory memorandum states that no person is adversely affected by granting retrospective effect to the notification.
Approval is granted for M/s Indian Institute For Human Settlements for scientific research purposes under section 35(1)(iia) of the Income-tax Act, read with Rule 5F of the Income-tax Rules. The notification operates for five assessment years, from AY 2026-27 to AY 2030-31, enabling the company to claim the relevant tax treatment attached to approved scientific research institutions. The explanatory memorandum states that no person is adversely affected by granting retrospective effect to the notification.
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