Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties...
Liberal construction of sufficient cause justifies condonation of inordinate delay where criminal proceedings and jail confinement explained the defau...
Page of 4826
Press 'Enter' after typing page number.
5041 to 5060 of 96510 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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 
TaxTMI 
of 4826 
Join Channel 
