Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
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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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