Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling sc...
Stamp valuation increases after registration-fee payment led to deletion of property-purchase addition within tolerance and without valuation referral...
Approval under section 80G for a religious-cum-charitable trust cannot be denied merely because it conducts satsang or disseminates spiritual knowledge. Expenditure on those activities remained below the five per cent ceiling for religious expenditure under Explanation (3) to section 80G. Meetings intended to spread spiritual knowledge across communities are not, by themselves, religious activities; satsang is similarly not religious unless expenditure concerns a particular deity or related activity. Where registration under section 12AB has been granted after examining the same objects, section 80G approval must follow absent breach of its specific statutory conditions. Approval was directed to be granted.
Approval under section 80G for a religious-cum-charitable trust cannot be denied merely because it conducts satsang or disseminates spiritual knowledge. Expenditure on those activities remained below the five per cent ceiling for religious expenditure under Explanation (3) to section 80G. Meetings intended to spread spiritual knowledge across communities are not, by themselves, religious activities; satsang is similarly not religious unless expenditure concerns a particular deity or related activity. Where registration under section 12AB has been granted after examining the same objects, section 80G approval must follow absent breach of its specific statutory conditions. Approval was directed to be granted.
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TaxTMI 
TaxTMI 
of 4894 
