Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Page of 4897
Press 'Enter' after typing page number.
401 to 420 of 97923 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Section 80G(5)(i) treats non-inclusion of income under sections 11 and 12, or under section 10(23C), as alternative conditions for approval. An educational institution claiming exemption under section 10(23C)(iiiad) need not also hold registration under section 12AB solely to satisfy the approval requirement. The competent authority must examine whether the institution is covered by section 10(23C)(iiiad) and cannot reject its section 80G application only because section 12AB registration is absent. Approval remains subject to verification of the claimed statutory coverage.
Section 80G(5)(i) treats non-inclusion of income under sections 11 and 12, or under section 10(23C), as alternative conditions for approval. An educational institution claiming exemption under section 10(23C)(iiiad) need not also hold registration under section 12AB solely to satisfy the approval requirement. The competent authority must examine whether the institution is covered by section 10(23C)(iiiad) and cannot reject its section 80G application only because section 12AB registration is absent. Approval remains subject to verification of the claimed statutory coverage.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4897 
