Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Approval u/s 80(G)(5) - for the purpose of deciding as to whether or not to grant approval u/s 80G, a CIT (Exemptions) has to only examine whether or not the conditions set out in Section 80G(5)(i) to (v) are satisfied - It cannot be open to the CIT(E) to reject on the ground that it is not conclusively established now that the assessee will be finally eligible in future for exemption u/ss 11, 12 and 10(23AA) or 10(23C)
Approval u/s 80(G)(5) - for the purpose of deciding as to whether or not to grant approval u/s 80G, a CIT (Exemptions) has to only examine whether or not the conditions set out in Section 80G(5)(i) to (v) are satisfied - It cannot be open to the CIT(E) to reject on the ground that it is not conclusively established now that the assessee will be finally eligible in future for exemption u/ss 11, 12 and 10(23AA) or 10(23C)
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