Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
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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