Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
The Court held that the amount paid by parents for admission of students to the educational institution run by the trust should be treated as corpus donation and not capitation fee. The Assessing Officer erred in treating the donation as capitation fee without proper inquiry from parents regarding the nature of payment. In absence of any contrary evidence, the amount cannot be characterized as capitation fee and the trust is entitled to exemption u/s 11(1)(d). The Tribunal's decision treating admission fee as non-corpus was incorrect. The appeal was decided in favor of the assessee against the revenue.
The Court held that the amount paid by parents for admission of students to the educational institution run by the trust should be treated as corpus donation and not capitation fee. The Assessing Officer erred in treating the donation as capitation fee without proper inquiry from parents regarding the nature of payment. In absence of any contrary evidence, the amount cannot be characterized as capitation fee and the trust is entitled to exemption u/s 11(1)(d). The Tribunal's decision treating admission fee as non-corpus was incorrect. The appeal was decided in favor of the assessee against the revenue.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
