ITAT Ahmedabad held that donations linked to milk supply were compulsory and cannot be treated as corpus contributions under Section 11(1)(d). The trust’s claim for exemption was denied, though a ...

The Tribunal noted that amendments introduced by the Finance Act 2024 permit fresh filings after commencement of activities. The delayed application was remanded to the CIT(E) for consideration under ...

November’s Budget delivered a mix of long-expected pension reforms and a few unexpected additions. As employers start to digest the detail, it’s becoming clearer how these changes may shape workplace ...