Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Ent...
Way Leave Permissions cannot be retrospectively revived through insolvency plans, and affected infrastructure holders require safety review and hearin...
Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS ya...
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 
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