Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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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