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...
Rejection of Grant of registration u/s 12(A)(a) - genuineness of the objects of assessee-Trust - Tribunal has rightly come to the conclusion that while considering the application for registration, CIT was supposed to enquire into the nature of the Trust and since there was nothing substantive or serious to doubt the nature of the Trust being charitable, the learned CIT was not justified in rejecting the application for registration on the aforesaid basis. - HC
Rejection of Grant of registration u/s 12(A)(a) - genuineness of the objects of assessee-Trust - Tribunal has rightly come to the conclusion that while considering the application for registration, CIT was supposed to enquire into the nature of the Trust and since there was nothing substantive or serious to doubt the nature of the Trust being charitable, the learned CIT was not justified in rejecting the application for registration on the aforesaid basis. - HC
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