Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
A one-time fund-raising programme through coupon sales and a lucky draw was not treated as business activity where the surplus was applied to the trust's charitable objects; applying the dominant object test, the HC held that no specified violation under section 12AB(4) arose and registration could not be refused on that basis. The Court also accepted that disqualifications under section 13 are to be examined in assessment proceedings, not at the registration stage, so section 13 could not be invoked to deny registration under section 12AB. Finding no substantial question of law, the appeal was dismissed.
A one-time fund-raising programme through coupon sales and a lucky draw was not treated as business activity where the surplus was applied to the trust's charitable objects; applying the dominant object test, the HC held that no specified violation under section 12AB(4) arose and registration could not be refused on that basis. The Court also accepted that disqualifications under section 13 are to be examined in assessment proceedings, not at the registration stage, so section 13 could not be invoked to deny registration under section 12AB. Finding no substantial question of law, the appeal was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
