Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
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Educational activities comprising banking-industry examinations, training programmes and related instruction qualify as charitable education where they equip banking personnel to perform their functions efficiently. Restricting benefits to a section of the public does not negate charitable character, and refusal of approval under a separate educational-institution regime does not determine exemption under charitable-trust provisions. Tax-free bond interest required no separate relief where exemption governed the institution's income computation. No depreciation disallowance arose because depreciation was not claimed. Accumulation of charitable income was permissible because the prescribed form identified definite purposes, including premises acquisition and renovation and development of educational, testing and data-centre facilities, rather than general objects.
Educational activities comprising banking-industry examinations, training programmes and related instruction qualify as charitable education where they equip banking personnel to perform their functions efficiently. Restricting benefits to a section of the public does not negate charitable character, and refusal of approval under a separate educational-institution regime does not determine exemption under charitable-trust provisions. Tax-free bond interest required no separate relief where exemption governed the institution's income computation. No depreciation disallowance arose because depreciation was not claimed. Accumulation of charitable income was permissible because the prescribed form identified definite purposes, including premises acquisition and renovation and development of educational, testing and data-centre facilities, rather than general objects.
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