Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Approval under section 80G cannot be denied merely because a trust deed contains religious objects or some religious activity is shown, since section 80G(5B) permits religious expenditure up to five per cent of total income in the relevant previous year. Rejection based only on the religious nature of the objects and activities, without a finding that the statutory limit was exceeded, is unsustainable. The matter was set aside and remanded for a categorical finding on the statutory threshold and a fresh decision after hearing.
Approval under section 80G cannot be denied merely because a trust deed contains religious objects or some religious activity is shown, since section 80G(5B) permits religious expenditure up to five per cent of total income in the relevant previous year. Rejection based only on the religious nature of the objects and activities, without a finding that the statutory limit was exceeded, is unsustainable. The matter was set aside and remanded for a categorical finding on the statutory threshold and a fresh decision after hearing.
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