Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
The Appellate Tribunal addressed the issue of non-granting permanent registration u/s 12AB. The CIT (Exemption) rejected the application as premature since the assessee had provisional registration valid until AY 2026-27. The Tribunal noted the assessee's status as a charitable Trust registered u/s 12AA and the requirement for provisional and final registration post Finance Bill 2020. The Tribunal held that applying for final registration before the provisional registration expiry is permissible. The decision reversed the CIT's ruling, instructing reconsideration of the final registration application based on Act provisions. All grounds of appeal by the assessee were allowed for statistical purposes.
The Appellate Tribunal addressed the issue of non-granting permanent registration u/s 12AB. The CIT (Exemption) rejected the application as premature since the assessee had provisional registration valid until AY 2026-27. The Tribunal noted the assessee's status as a charitable Trust registered u/s 12AA and the requirement for provisional and final registration post Finance Bill 2020. The Tribunal held that applying for final registration before the provisional registration expiry is permissible. The decision reversed the CIT's ruling, instructing reconsideration of the final registration application based on Act provisions. All grounds of appeal by the assessee were allowed for statistical purposes.
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