Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
Pending real-estate anti-profiteering investigations may be remanded for fresh project-level computation of input-tax-credit savings and allocation by total area where the earlier methodology is legally unsustainable. A fresh Standing Committee reference is unnecessary where the original reference remains alive and the DGAP acts under remand. The investigation-report time limit is directory, particularly where delayed records caused the delay, and notice, disclosure of the fresh report and opportunity for objections satisfy natural justice. Input-tax-credit benefit must be actually passed to homebuyers through commensurate price reduction; unpassed benefit is refundable with interest proportionate to sold area. A penalty provision does not apply where the entire contravention ended before its commencement.
Pending real-estate anti-profiteering investigations may be remanded for fresh project-level computation of input-tax-credit savings and allocation by total area where the earlier methodology is legally unsustainable. A fresh Standing Committee reference is unnecessary where the original reference remains alive and the DGAP acts under remand. The investigation-report time limit is directory, particularly where delayed records caused the delay, and notice, disclosure of the fresh report and opportunity for objections satisfy natural justice. Input-tax-credit benefit must be actually passed to homebuyers through commensurate price reduction; unpassed benefit is refundable with interest proportionate to sold area. A penalty provision does not apply where the entire contravention ended before its commencement.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
