Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
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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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