Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Medical relief by a registered charitable hospital remains within the charitable-purpose limb even where treatment charges are received through insurers or third-party administrators; such receipts are a payment mechanism and do not show service to a restricted class. The proviso for advancement of general public utility is therefore inapplicable, supporting exemption under section 11 rather than taxation of surplus as business income. Audited books alone do not establish expenditure claims where supporting bills and vouchers are unavailable, although reasonable opportunity to submit evidence may justify fresh adjudication. Tax deduction at source disallowances require verification of ledgers, bank records, returns and challans where compliance evidence has not been examined.
Medical relief by a registered charitable hospital remains within the charitable-purpose limb even where treatment charges are received through insurers or third-party administrators; such receipts are a payment mechanism and do not show service to a restricted class. The proviso for advancement of general public utility is therefore inapplicable, supporting exemption under section 11 rather than taxation of surplus as business income. Audited books alone do not establish expenditure claims where supporting bills and vouchers are unavailable, although reasonable opportunity to submit evidence may justify fresh adjudication. Tax deduction at source disallowances require verification of ledgers, bank records, returns and challans where compliance evidence has not been examined.
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