Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
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Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Territorial jurisdiction defect rendered the assessment invalid where the assessee's case remained with the Mumbai Assessing Officer and no transfer order for the relevant year was shown. The Tribunal noted that the assessee had been assessed by Mumbai in the preceding and succeeding years, and that the Delhi Assessing Officer therefore lacked authority to frame the order. It further held that the bar on belated objections to jurisdiction did not cure an inherent lack of jurisdiction, so the impugned orders were set aside and the other grounds were left academic.
Territorial jurisdiction defect rendered the assessment invalid where the assessee's case remained with the Mumbai Assessing Officer and no transfer order for the relevant year was shown. The Tribunal noted that the assessee had been assessed by Mumbai in the preceding and succeeding years, and that the Delhi Assessing Officer therefore lacked authority to frame the order. It further held that the bar on belated objections to jurisdiction did not cure an inherent lack of jurisdiction, so the impugned orders were set aside and the other grounds were left academic.
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