Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabili...
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Medical relief is an independently listed charitable purpose; revenue, premium accommodation, advanced facilities and operational scale do not alone make a charitable hospital commercial. Registration renewal turns on genuine activities in furtherance of medical relief, application of income and assets to charitable objects without private diversion, and compliance only with other-law requirements material to those objects. A tax authority should not independently determine specialised regulatory breaches absent a relevant adverse order from the competent regulator within the specified-violation framework. Renewal rejection and retrospective cancellation are distinct: cancellation from the original registration date requires a separate sustainable statutory and factual basis, rather than later operational concerns alone.
Medical relief is an independently listed charitable purpose; revenue, premium accommodation, advanced facilities and operational scale do not alone make a charitable hospital commercial. Registration renewal turns on genuine activities in furtherance of medical relief, application of income and assets to charitable objects without private diversion, and compliance only with other-law requirements material to those objects. A tax authority should not independently determine specialised regulatory breaches absent a relevant adverse order from the competent regulator within the specified-violation framework. Renewal rejection and retrospective cancellation are distinct: cancellation from the original registration date requires a separate sustainable statutory and factual basis, rather than later operational concerns alone.
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