Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Applying the dominant object test, the Tribunal held that a trust whose deed showed education, scholarships, libraries and relief to the poor remained a public charitable trust even though it proposed Arabic, Islamic and Quranic instruction through a madarasa. Academic teaching of those subjects was treated as education, not religious worship, rituals or propagation, and the use of Islamic expressions or land linked to a masjid was insufficient to make the trust religious. The rejection of registration under section 12AB and approval under section 80G, based on that classification and unsupported by evidence, was set aside, and both benefits were directed to be granted.
Applying the dominant object test, the Tribunal held that a trust whose deed showed education, scholarships, libraries and relief to the poor remained a public charitable trust even though it proposed Arabic, Islamic and Quranic instruction through a madarasa. Academic teaching of those subjects was treated as education, not religious worship, rituals or propagation, and the use of Islamic expressions or land linked to a masjid was insufficient to make the trust religious. The rejection of registration under section 12AB and approval under section 80G, based on that classification and unsupported by evidence, was set aside, and both benefits were directed to be granted.
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