Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
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Section 12AB registration concerns an institution's charitable objects and the genuineness of activities undertaken for those objects, rather than year-specific exemption issues, disputed expenditure, or regulatory violations. Retrospective cancellation requires material showing sham activities, abandonment of charitable objects, or pursuit of non-charitable purposes. Overseas training expenses for doctors serving in India may remain application towards medical relief in India where no charitable activity is conducted abroad. Disputed compliance with the Indigent Patients Fund Scheme falls primarily within its statutory regulatory mechanism. Hospitals may charge paying patients and retain operational surplus for healthcare infrastructure, research, education, and free or concessional treatment without losing charitable status. Cancellation of registration and consequential approval rejection were set aside.
Section 12AB registration concerns an institution's charitable objects and the genuineness of activities undertaken for those objects, rather than year-specific exemption issues, disputed expenditure, or regulatory violations. Retrospective cancellation requires material showing sham activities, abandonment of charitable objects, or pursuit of non-charitable purposes. Overseas training expenses for doctors serving in India may remain application towards medical relief in India where no charitable activity is conducted abroad. Disputed compliance with the Indigent Patients Fund Scheme falls primarily within its statutory regulatory mechanism. Hospitals may charge paying patients and retain operational surplus for healthcare infrastructure, research, education, and free or concessional treatment without losing charitable status. Cancellation of registration and consequential approval rejection were set aside.
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