Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
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...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Registration applied u/s 80G - The Tribunal examined the provisions of Section 80G(5) of the Act and clarified the interpretation of CBDT Circulars related to application deadlines. It emphasized the importance of allowing institutions already engaged in charitable activities to obtain final registration under Section 80G(5)(iii) of the Act, regardless of when they commenced activities. Based on its findings, the Tribunal set aside the Commissioner's decision and directed the granting of provisional approval to the assessee, subject to eligibility.
Registration applied u/s 80G - The Tribunal examined the provisions of Section 80G(5) of the Act and clarified the interpretation of CBDT Circulars related to application deadlines. It emphasized the importance of allowing institutions already engaged in charitable activities to obtain final registration under Section 80G(5)(iii) of the Act, regardless of when they commenced activities. Based on its findings, the Tribunal set aside the Commissioner's decision and directed the granting of provisional approval to the assessee, subject to eligibility.
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