Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4813 
Join Channel 
