Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Exemption u/s 11 - donation to other charitable institution - during the year under consideration admittedly the said donee entity was never engaged in the activities of medical relief and running of hospitals - the act of donating/contributing ₹ 72, 00, 000/- as donation by the assessee to donee viz. Roman Catholoc Diocose Private Limited , was ultra vires the object clause of the donor and does not comply with the mandate of Section 11(1)(a). - AT
Exemption u/s 11 - donation to other charitable institution - during the year under consideration admittedly the said donee entity was never engaged in the activities of medical relief and running of hospitals - the act of donating/contributing ₹ 72, 00, 000/- as donation by the assessee to donee viz. Roman Catholoc Diocose Private Limited , was ultra vires the object clause of the donor and does not comply with the mandate of Section 11(1)(a). - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
