Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
A registered educational trust could not have its expenditure claim rejected solely because Form 10B was filed late and the expenditure details were not reflected in the return. The ITAT treated the lapse as procedural, held that such requirements should advance justice rather than defeat a lawful claim, and accepted that the belated audit report could be taken into account. It directed the Assessing Officer to reconsider the claim after taking Form 10B on record and after giving due opportunity in accordance with natural justice. The impugned order was set aside and the matter remanded for fresh adjudication.
A registered educational trust could not have its expenditure claim rejected solely because Form 10B was filed late and the expenditure details were not reflected in the return. The ITAT treated the lapse as procedural, held that such requirements should advance justice rather than defeat a lawful claim, and accepted that the belated audit report could be taken into account. It directed the Assessing Officer to reconsider the claim after taking Form 10B on record and after giving due opportunity in accordance with natural justice. The impugned order was set aside and the matter remanded for fresh adjudication.
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