Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Exemption u/s 11 - grant of registration u/s 12AA rejected - private religious trust or public trust - If the assessee wanted grant of registration under section 12AA of the Act, the assessee has to satisfy certain conditions stipulated under the Income Tax Act. In this case, the assessee has failed to satisfy the conditions as required u/s 12AA for grant registration as a public religious trust for the reason that the assessee trust existed only for the benefit of a particular sub sect and not general public at large. - AT
Exemption u/s 11 - grant of registration u/s 12AA rejected - private religious trust or public trust - If the assessee wanted grant of registration under section 12AA of the Act, the assessee has to satisfy certain conditions stipulated under the Income Tax Act. In this case, the assessee has failed to satisfy the conditions as required u/s 12AA for grant registration as a public religious trust for the reason that the assessee trust existed only for the benefit of a particular sub sect and not general public at large. - AT
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