Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Registration under section 12AB requires examination of an educational institution's objects, the genuineness of its charitable activities, and compliance with laws materially connected to those objects. The enquiry should not become a roving review of administration, accounts or governance unless those matters directly affect charitable character or activity genuineness. Alleged legal breaches and accounting discrepancies require cogent evidence, while financial arrangements with a sponsoring agency, control of contributions, and operational autonomy may require factual verification. Existing registration cannot be rendered ineffective through renewal proceedings; cancellation requires a specified violation and the separate statutory procedure. Approval under section 80G is consequentially reconsidered with the registration matter.
Registration under section 12AB requires examination of an educational institution's objects, the genuineness of its charitable activities, and compliance with laws materially connected to those objects. The enquiry should not become a roving review of administration, accounts or governance unless those matters directly affect charitable character or activity genuineness. Alleged legal breaches and accounting discrepancies require cogent evidence, while financial arrangements with a sponsoring agency, control of contributions, and operational autonomy may require factual verification. Existing registration cannot be rendered ineffective through renewal proceedings; cancellation requires a specified violation and the separate statutory procedure. Approval under section 80G is consequentially reconsidered with the registration matter.
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