Clubbing of income from gifted property failed where the claim surfaced after reassessment limitation, sustaining capital-gains assessment in spouse's...
Employee stock-option discount qualifies as revenue expenditure, while royalty and service comparables require reliable functional and transactional b...
Special insurance income computation preserves statutory deductions while limiting transfer-pricing, withholding and disallowance adjustments for gene...
Plot No. 7, Sector Knowledge Park-05, Greater Noida, comprising 1.65 hectares, is notified as a Special Economic Zone for Information Technology and Information Technology Enabled Services. An Approval Committee is constituted for the zone, chaired by the Development Commissioner and including designated commerce, trade, customs, income-tax, banking and State Government representatives; the developer's representative is a special invitee. From 12 October 2026, the zone is deemed to be an Inland Container Depot under customs law.
Plot No. 7, Sector Knowledge Park-05, Greater Noida, comprising 1.65 hectares, is notified as a Special Economic Zone for Information Technology and Information Technology Enabled Services. An Approval Committee is constituted for the zone, chaired by the Development Commissioner and including designated commerce, trade, customs, income-tax, banking and State Government representatives; the developer's representative is a special invitee. From 12 October 2026, the zone is deemed to be an Inland Container Depot under customs law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
