Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Registration of Trust - For removing difficulty in earlier provision of registration, it has been proposed to amend the provision of registration to allow for direct final registration/approval - in case registration 'before commencement of activities' shall make application for provisional approval u/s10(23C) or 12A(1)(ac)(vi) or 80G as the case may be and in case 'activities already commenced' shall make application for regular approval u/s10(23C) or 12A(1)(ac)(vi) or 80G as the case may be to PCIT/CIT.
Registration of Trust - For removing difficulty in earlier provision of registration, it has been proposed to amend the provision of registration to allow for direct final registration/approval - in case registration 'before commencement of activities' shall make application for provisional approval u/s10(23C) or 12A(1)(ac)(vi) or 80G as the case may be and in case 'activities already commenced' shall make application for regular approval u/s10(23C) or 12A(1)(ac)(vi) or 80G as the case may be to PCIT/CIT.
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