Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
A trust's publication and natural dyeing activities did not negate approval where they were intrinsically linked to its objects of livelihood, skill development, training and employment for disadvantaged rural women, artisans and marginalised communities. The Tribunal held that generation of receipts alone did not show a profit motive, especially where expenditure on wages was substantial and income did not exceed expenditure in some years. It also noted the trust's genuineness, existing registration and absence of any diversion of funds or private benefit. The rejection of approval under section 80G(5) was set aside and approval was directed to be granted.
A trust's publication and natural dyeing activities did not negate approval where they were intrinsically linked to its objects of livelihood, skill development, training and employment for disadvantaged rural women, artisans and marginalised communities. The Tribunal held that generation of receipts alone did not show a profit motive, especially where expenditure on wages was substantial and income did not exceed expenditure in some years. It also noted the trust's genuineness, existing registration and absence of any diversion of funds or private benefit. The rejection of approval under section 80G(5) was set aside and approval was directed to be granted.
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