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Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
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Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Exemption u/s 11 - assessee is a Charitable Trust registered u/s. 12A - The Tribunal found that the trust, despite being primarily focused on its members, was engaged in activities aimed at the advancement of the Fragrance and Flavor Industry, which could be considered beneficial to the public. - The Tribunal highlighted that the trust's activities, such as holding seminars, workshops, and conferences, were incidental to its main objective of promoting the Fragrance and Flavor Industry. It emphasized that the trust's surplus income was utilized for furthering its charitable objectives and not distributed among its members. - The Tribunal's decision affirms the charitable nature of the trust's activities and its eligibility for tax exemption under section 11 of the Act.
Exemption u/s 11 - assessee is a Charitable Trust registered u/s. 12A - The Tribunal found that the trust, despite being primarily focused on its members, was engaged in activities aimed at the advancement of the Fragrance and Flavor Industry, which could be considered beneficial to the public. - The Tribunal highlighted that the trust's activities, such as holding seminars, workshops, and conferences, were incidental to its main objective of promoting the Fragrance and Flavor Industry. It emphasized that the trust's surplus income was utilized for furthering its charitable objectives and not distributed among its members. - The Tribunal's decision affirms the charitable nature of the trust's activities and its eligibility for tax exemption under section 11 of the Act.
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