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...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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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