Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
Penalty - mere a technical omission or violation of law would not empower the authority to impose penalty - since there is only a technical defect of non-submission of form, while the entire transactions are reflected in the book of accounts submitted voluntarily to the dept. - there was no intention to evade tax hence no penalty
Penalty - mere a technical omission or violation of law would not empower the authority to impose penalty - since there is only a technical defect of non-submission of form, while the entire transactions are reflected in the book of accounts submitted voluntarily to the dept. - there was no intention to evade tax hence no penalty
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