Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Charitable payment-system infrastructure operated for public benefit remained eligible for exemption under sections 11 and 12 despite transaction-based fees and surplus generation. Fee collection did not by itself establish commercial activity under the proviso to section 2(15), particularly where services were uniformly available at the same fee. No application of income for the benefit of specified persons was established under section 13(3). On identical facts to an earlier coordinate Bench ruling, exemption was sustained for both assessment years and the Revenue's appeals were dismissed.
Charitable payment-system infrastructure operated for public benefit remained eligible for exemption under sections 11 and 12 despite transaction-based fees and surplus generation. Fee collection did not by itself establish commercial activity under the proviso to section 2(15), particularly where services were uniformly available at the same fee. No application of income for the benefit of specified persons was established under section 13(3). On identical facts to an earlier coordinate Bench ruling, exemption was sustained for both assessment years and the Revenue's appeals were dismissed.
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