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...
A trust's charitable or religious character depends on its dominant objects and actual activities rather than an isolated, unimplemented deed clause concerning temple maintenance. The notes describe cattle welfare, rehabilitation of abandoned cattle and veterinary care as charitable activities advancing public and animal welfare, supporting registration under section 12AB. They further state that sharing the Bhagavad Gita's ethical teachings does not by itself constitute religious propagation. Section 80G approval may not be denied where religious expenditure is incidental and remains within the five per cent statutory ceiling, supporting approval for the trust.
A trust's charitable or religious character depends on its dominant objects and actual activities rather than an isolated, unimplemented deed clause concerning temple maintenance. The notes describe cattle welfare, rehabilitation of abandoned cattle and veterinary care as charitable activities advancing public and animal welfare, supporting registration under section 12AB. They further state that sharing the Bhagavad Gita's ethical teachings does not by itself constitute religious propagation. Section 80G approval may not be denied where religious expenditure is incidental and remains within the five per cent statutory ceiling, supporting approval for the trust.
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