Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced val...
Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discreti...
Approval for scientific research is granted to the Indian Institute of Technology, Roorkee, as a university, college or other institution for the donation-related tax purpose under the Income-tax Act, 2025. The approval applies for tax years 2026-27 through 2030-31, subject to compliance with rule 34 of the Income-tax Rules, 2026. The institution must prepare and deliver an annual Form 15 statement concerning donations by 31 May following each tax year and furnish donors with Form 16 certificates specifying donation amounts.
Approval for scientific research is granted to the Indian Institute of Technology, Roorkee, as a university, college or other institution for the donation-related tax purpose under the Income-tax Act, 2025. The approval applies for tax years 2026-27 through 2030-31, subject to compliance with rule 34 of the Income-tax Rules, 2026. The institution must prepare and deliver an annual Form 15 statement concerning donations by 31 May following each tax year and furnish donors with Form 16 certificates specifying donation amounts.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
