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Income Tax : Rule 46(8) mandates daily backups of electronic books on servers located in India, strengthening digital tax compliance and data i...
Income Tax : CBDT allows eligible salaried taxpayers with LTCG up to ₹1.25 lakh under section 112A to file ITR-1, simplifying return filing f...
Income Tax : Explore income-tax rates applicable over the last ten assessment years for individuals, companies, firms, LLPs, HUFs, and co-opera...
Income Tax : Learn how business and professional income is computed under the Income-tax Act after the Finance Act, 2026. This guide explains t...
Income Tax : Understand the statutory time limits for issuing income-tax notices and completing assessments under the Income-tax Act. The guide...
Income Tax : Net direct tax collections for FY 2026-27 grew by 14.64% as of June 17, 2026, driven by higher corporate and non-corporate tax rec...
Income Tax : The CBI apprehended an Income Tax Office Superintendent in Odisha after he was allegedly caught accepting a bribe for deleting a d...
Income Tax : The Income Tax Appellate Tribunal has proposed a priority disposal mechanism for appeals filed up to and including 2022 in respons...
Income Tax : A representation has urged CBDT to merge TDS return codes 1023 and 1024, arguing that both apply to the same contract payments wit...
Income Tax : Association requested CBDT to rationalize CASS 2026 case selection considering the administrative burden caused by implementation ...
Income Tax : ITAT Jaipur held that exemption under Section 11 cannot be denied merely because Form 10B was filed late when it was already avail...
Income Tax : Bombay HC admitted the Revenue's appeal on AMP expenditure and payments to doctors, holding both require judicial examination. It ...
Income Tax : ITAT held that agricultural land within the prescribed municipal distance is a capital asset and restricted the on-money addition ...
Income Tax : NCLAT held that a single application covering multiple years and company officers is maintainable in the absence of any statutory ...
Income Tax : ITAT held that Section 87A rebate cannot be denied on tax payable under Section 111A where the assessee qualifies under the prescr...
Income Tax : CBDT has approved a scientific research institution under the Income-tax Act, 2025 for tax years 2026-27 to 2030-31. The notificat...
Income Tax : CBDT has approved the University of Hyderabad for scientific research under Section 45 of the Income-tax Act, 2025. The approval i...
Income Tax : The CBDT has identified specific categories of taxpayers whose returns will be compulsorily selected for complete scrutiny during ...
Income Tax : The Ordinance exempts interest income and capital gains arising from Government securities for Foreign Institutional Investors and...
Income Tax : The Central Government has specified infrastructure sub-sectors from the Updated Harmonised Master List as eligible businesses und...
NC Notification No. 96/2011 – Income Tax [F.NO.V-27015/3/2011-SO(NAT.COM]/S.O.1875(E), DATED 11-8-2011 Whereas by Notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 2370(E), dated 3rd October, 2008, issued under clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had notified at serial number 35, “Pre-primary and primary school” by Jamia Islamia Ishaatul Uloom, Amlibari Molgi Road, District Nandurbar, A/P. Akkalkuwa, Maharashtra – 425 415, as an eligible project or scheme for a period of three years beginning with financial year 2008-09;
NC Notification No. 95/2011 – Income Tax [F.NO.V-27015/3/2011-SO(NAT.COM]/S.O.1874(E), DATED 11-8-2011 Whereas by Notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O.60(E), dated the 22nd January, 2003, issued under clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had notified at serial number 1, “Corpus fund for Siva Sakhti Sathya Sai Charitable Trust” by Siva Sakhti Sathya Sai Charitable Trust, No. 3, Ponniyamman Koil Stree, Alapakkam
NC Notification No. 94/2011 – Income Tax [F.NO.V-27015/3/2011-SO(NAT.COM]/S.O.1873(E), DATED 11-8-2011 – Whereas by Notification of the Government of India in the Ministry of Finance (Department of Revenue), number S.O.973(E) dated the 14th December, 1995, issued under sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had specified at serial number 13, for “Running of free medical aid services at NOIDA” by Kailash Charitable Trust, C-320, Sector-19, NOIDA-201301, as an eligible project or scheme for a period of three years beginning with assessment year 1996-1997,
NC Notification No. 93/2011 – Income Tax [F.NO.V-27015/3/2011-SO(NAT.COM]/S.O.1872(E), DATED 11-8-2011 – Whereas by Notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O.180(E), dated the 10th March, 1997, issued under clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had notified at serial number 17, “Construction, equipments and furnishing of a 50 bed Hospice for the care of the terminally ill Cancer patients at Bangalore,
NC Notification No. 92/2011 – Income Tax [F.NO.V-27015/3/2011-SO(NAT.COM]/S.O.1871(E), DATED 11-8-2011 – Whereas by Notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 737(E), dated 13th March, 2009, issued under clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had notified at serial number 2, “Recurring cost for Thalassemia Screening Programmes, Disaster Management Programmes, Mobile Medicare programmes, Distribution of Artificial Limbs and disability Aids, Equipments for Physiotherapy Centre, running cost of senior citizen’s Home” by Indian Red Cross Society, Gujarat State Branch, Red Cross Bhavan, Near Khadi Gram Udyog Board, Ashram Road, Vadaj, Ahmedabad – 380 013, Karnataka, Tamilnadu, as an eligible project or scheme for a period of three years beginning with financial year 2008-09;
NC Notification No. 91/2011 – Income Tax [F.NO.V-27015/3/2011-SO(NAT.COM]/S.O.1870(E), DATED 11-8-2011 – Whereas by Notification of the Government of India, in the Ministry of Finance (Department of Revenue) number S.O.1275(E), dated the 9th December, 2002, issued under sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had notified at serial number 1, “Disability Reduction Project” by Impact India Foundation, NHAVA House, 65, Maharshi Karve Road, Mumbai – 400002,
NC Notification No. 90/2011 – Income Tax [F.NO.V-27015/3/2011-SO(NAT.COM]/S.O.1869(E), DATED 11-8-2011 -Whereas by Notification of the Government of India, in the Ministry of Finance (Department of Revenue) number S.O.469(E), dated the 2nd July, 1996, issued under sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had notified at serial number 4, “Mid-day Meal Scheme in eighteen schools of Bangalore” by Maria Seva Sangha,
NC Notification No. 89/2011 – Income Tax [F.NO.V-27015/3/2011-SO(NAT.COM]/S.O.1868(E), DATED 11-8-2011- Whereas by Notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 4396(E), dated 12th November, 2008, issued under clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had notified at serial number 2, “Farmers Rehabilitation Project (providing education to 1,00,000 farmers children and assistance to 5000 self help groups of women and counselling and medical help)” by Mata Amritanandamayi Math, Amritapuri PO, Kollam District, Kerala- 6900525, as an eligible project or scheme for a period of three years beginning with financial year 2008-09;
NC Notification No. 88/2011 – Income Tax [F.NO.V-27015/3/2011-SO(NAT.COM]/S.O.1867(E), DATED 11-8-2011 -Whereas by Notification of the Government of India, in the Ministry of Finance (Department of Revenue) number S.O. 1111(E), dated the 8th August, 2005, issued under sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had notified at serial number 4, “Comprehensive Rehabilitation of leprosy patients and leprosy affected families” by The Leprosy Mission Trust India, CNI Bhavan, 16 Pandit Pant Marg, New Delhi – 110001, as an eligible project or scheme for a period of three years beginning with financial year 2005-2006 and which extended further vide Notification number S.O.2393(E), dated 3rd October, 2008 for a further period of three years beginning with the financial year 2008-09;
In our considered view, the Commissioner (Appeals) and the CESTAT in the order impugned have considered the material on record and if there is some evidence on the basis of which the primary and appellate authorities have based their conclusions, then the fact that better evidence ought to have been marshalled by the assessee and absence of the substantive evidence of invoices, was not considered, would not constitute a substantial question of law warranting consideration by this Court under Section 35G of the Act, in an appeal.
