Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
Amendment of CST Registration Certificate - the application for amending the CST Registration Certificate has been made belatedly on 19.09.2020, nevertheless, there is no embargo under the aforesaid Rules to amend the date in the CST Registration Certificate - the records will be available with the respondents and therefore the respondents cannot reject the request of the petitioner merely stating that it is not possible to amend the Certificate at a later point of time. It was for the respondents to make suitable internal changes in their Web Portal to amend the Certificates of registration. - HC
Amendment of CST Registration Certificate - the application for amending the CST Registration Certificate has been made belatedly on 19.09.2020, nevertheless, there is no embargo under the aforesaid Rules to amend the date in the CST Registration Certificate - the records will be available with the respondents and therefore the respondents cannot reject the request of the petitioner merely stating that it is not possible to amend the Certificate at a later point of time. It was for the respondents to make suitable internal changes in their Web Portal to amend the Certificates of registration. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
