Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
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Scholarships paid in India to Indian students for foreign education are treated as domestic application of income where the funds are disbursed in India in Indian currency to the students or their guardians and no payment is made to a foreign university. Subsequent use abroad does not convert the payment into application outside India, so denial of charitable registration on that basis is unsustainable; the text also notes that approval for charitable donation purposes follows once registration is granted and no independent objection remains.
Scholarships paid in India to Indian students for foreign education are treated as domestic application of income where the funds are disbursed in India in Indian currency to the students or their guardians and no payment is made to a foreign university. Subsequent use abroad does not convert the payment into application outside India, so denial of charitable registration on that basis is unsustainable; the text also notes that approval for charitable donation purposes follows once registration is granted and no independent objection remains.
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