Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Registration u/s 12AA - generation of surplus - nothing is discernible from the records of the lower authorities which would irrefutably prove that generation of such surplus and not rendering of the education was the predominate object of the assessee society - once surplus generated had been ploughed back by the assessee society for the furtherance of its object, CIT(E) had erred in declining to grant registration
Registration u/s 12AA - generation of surplus - nothing is discernible from the records of the lower authorities which would irrefutably prove that generation of such surplus and not rendering of the education was the predominate object of the assessee society - once surplus generated had been ploughed back by the assessee society for the furtherance of its object, CIT(E) had erred in declining to grant registration
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