Business expenditure and depreciation rules allow operational outgoings while limiting disallowances for personal elements and unsupported third-party...
Compromise-and-arrangement extensions may accommodate debt assignment where creditor commercial judgment supports value maximisation and avoids proced...
Delayed-payment surcharge is not taxable tolerance consideration where it penalises default, while meter testing follows electricity distribution trea...
Sufficient cause for delayed revenue income-tax appeals requires bona fides, due diligence and a credible explanation; otherwise limitation bars appea...
Inverted-duty-structure refunds remain available for unchanged-rate apparel supplies despite trader status and require tax-period-specific computation...
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Subsisting registration under section 12AB remains legally effective until lawfully withdrawn or cancelled, even if the trust selected an incorrect sub-clause in an earlier registration application. Renewal falls under section 12A(1)(ac)(ii) where an existing section 12AB registration is due to expire. Absence of registration under the earlier section 12A/12AA regime does not justify rejection where no adverse finding concerns the objects, genuineness of activities, or registration conditions. Renewal rejection on that basis was set aside and registration was directed for the applicable period.
Subsisting registration under section 12AB remains legally effective until lawfully withdrawn or cancelled, even if the trust selected an incorrect sub-clause in an earlier registration application. Renewal falls under section 12A(1)(ac)(ii) where an existing section 12AB registration is due to expire. Absence of registration under the earlier section 12A/12AA regime does not justify rejection where no adverse finding concerns the objects, genuineness of activities, or registration conditions. Renewal rejection on that basis was set aside and registration was directed for the applicable period.
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