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    October 14, 2026   Case Laws Customs
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October 14, 2026   Case Laws Customs
Static converter classification keeps industrial PC power supplies in their own heading while allowing conditional customs-duty exemption.
October 14, 2026   Case Laws IBC
Mandatory resolution-plan disclosure of default causes can defeat approval despite creditor support and payment protection for dissenting creditors.
October 14, 2026   Case Laws Money Laundering
Statutory committal of scheduled offences aligns money-laundering proceedings while preserving independent determination of the committal application.
October 14, 2026   Case Laws Money Laundering
PMLA attachment of proceeds of crime may reach non-accused holders and equivalent-value residential property when tainted links are established.
October 14, 2026   Case Laws Indian Laws
Interim security pending arbitration protects invoice claims where objective evidence shows assets may become insufficient for execution.
October 14, 2026   Case Laws Indian Laws
Time-Barred Debt Cheques Can Revive Liability and Support Dishonour Prosecution Despite the Underlying Debt's Limitation Bar
October 14, 2026   Case Laws Companies Law
Conditional share acquisition terms limited interim arbitration relief where purchase-price payment, completion conditions, and immediate risk remained unestablished.
October 13, 2026   Notifications DGFT
Minimum import price condition for Glufosinate imports continues, preserving existing import requirements across relevant tariff classifications.
October 13, 2026   Notifications SEBI
Common Advertisement Code imposes disclosure and content controls on securities intermediaries' promotional communications, banning misleading claims and inducements.
October 13, 2026   Notifications SEBI
Mutual fund regulatory references shift to the Intermediaries Regulations framework, with the Fifth Schedule omitted from governing rules.
October 13, 2026   Notifications SEBI
Call-recording requirements for institutional-investor client communications become non-mandatory, while institutional-investor status adopts the existing regulatory definition.
October 13, 2026   Circulars Customs
Customs assessment transparency improves through a searchable NAC Portal for consistent classification, valuation, and trade-facilitation information.
October 13, 2026   Circulars DGFT
Restricted silver imports may clear under a valid import authorisation without additional status or exchange-routing requirements unless expressly imposed.
October 13, 2026   Circulars FEMA
Foreign Exchange Risk Reserve imposes daily cash collateral and reporting duties on qualifying INR derivative hedging contracts.
October 13, 2026   Case Laws GST
Cash seizure under CGST search powers requires clear statutory authority, objective reasons, and evidentiary relevance despite appellate remedies.
October 13, 2026   Case Laws GST
Show cause notice limits prevent unproposed penalties, requiring fresh adjudication when orders exceed the notified demand.
October 13, 2026   Case Laws GST
Statutory stay of GST recovery bars adjustment of eligible refunds against disputed demands after appellate pre-deposit.
October 13, 2026   Case Laws GST
GST audit finalisation requires consideration of objections; notices based on non-final observations cannot validly stand.
October 13, 2026   Case Laws GST
Inverted duty refunds remain available where higher-taxed inputs cause credit accumulation, despite matching rates for a principal input.
October 13, 2026   Case Laws GST
Departmental appeals after GST registration restoration become infructuous when the Department has implemented the appellate orders.

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Home › Highlights › Income Tax › 2019 › November, 2019 › This
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Income Tax

Exemption u/s 11 - charitable purpose u/s 2(15) - profit motive...

Charitable Activities Verified by Donors Can Still Qualify for Tax Exemption u/s 11 of the Income Tax Act.

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Income Tax November 23, 2019 Case Laws AT
Exemption u/s 11 - charitable purpose u/s 2(15) - profit motive - supervision of activities by the Donor - it is quite normal that the donor want to verify whether the grants have been incurred for the intended purpose, which in our opinion, is in any manner does not establish that the activities of the assessee is business activity.
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