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1. Agriculture Produce Market Committee (AMC) not entitled to exemption under section 10(20) - HC

2. The term ‘local authority’ is not defined in the notification and hence the commonsensical meaning of the term should be applied. A perusal of the functions of the NOIDA...

3. Scope of Exemption u/s 10(20) - Municipal Committee - Scheme of the Rajasthan Urban Improvement Act, 1959 does not permit acceptance of the contention of the appellant...

4. Notification No. 24/2024-Customs issued to amend specified customs tariff notifications to exempt applicable import duty on imports of desi chana (HS 0713 20 20) up to...

5. Supply to the Central Government, State Government or local authority - Undisputedly SUDA, being a registered society, is not a Panchayat or a Municipality or any Board...

6. Grant of benefit under Section 10(20) - When even respondent/Assessee never claimed the benefit under Section 10(20) of the Income Tax Act, 1961, the High Court is not...

7. Assessee's claim for exemption u/s 10(35) was rejected by CPC while processing return u/s 143(1)(a), which attained finality as assessee failed to challenge it before...

8. Exemption from GST - pure services or supply of goods to the Notified Area Authority, Vapi - Notified Area Authority, Vapi is a “local authority” or “governmental...

9. Notification extends exemption condition for imports of Yellow Peas (HS 0713 10 10) to bill of lading issued until 31.12.2024. Imposes 20% export duty on Onions (HS 0703...

10. Increase in tariff rates effective from 24.07.2024: PVC flex films from 10% to 25%, garden umbrellas from 20% to 20% or Rs. 60 per piece whichever higher, laboratory...

11. Disallowance to 10% of the sub brokerage expenses - the Tribunal not accepting 20% disallowance and limiting the disallowance to 10% in these facts cannot be said to be...

12. Additional Depreciation u/s 32 - claim of 10% (50% of 20%) in the first year and balance 10% in the second year - the balance 10% additional deduction can be availed in...

13. The case pertains to the exemption u/s 10(23G) for long-term capital gains arising from the purchase of shares for creating infrastructure facilities. The key points...

14. Exemption u/s 10(20) sic. [10(22)] - claim denied as element imparting education to the students of normal schooling is absent to attract the exemption as engrafted...

15. Exemption u/s 10(15)(iv)(f) - interest income - It was catastrophic to withdraw the exemption already granted u/s.10(15)(iv)(f) - Due to the withdrawal of the exemption...