Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Approval u/s 80G(5)(iii) - time limit - The ITAT highlighted the distinction between applications for renewal and fresh registration, as well as the prescribed time limits for each. - The Tribunal concluded that the appellant's application for final approval was valid, despite having commenced activities before provisional registration. It clarified that the application could not be rejected solely on the grounds of the appellant's prior commencement of activities, as long as provisional registration had been granted. - It emphasized that the appellant's choice to apply for fresh provisional registration did not preclude them from subsequently applying for final approval.
Approval u/s 80G(5)(iii) - time limit - The ITAT highlighted the distinction between applications for renewal and fresh registration, as well as the prescribed time limits for each. - The Tribunal concluded that the appellant's application for final approval was valid, despite having commenced activities before provisional registration. It clarified that the application could not be rejected solely on the grounds of the appellant's prior commencement of activities, as long as provisional registration had been granted. - It emphasized that the appellant's choice to apply for fresh provisional registration did not preclude them from subsequently applying for final approval.
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