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...
Section 13(1)(b) is inapplicable to trusts created before 1961. The assessee trust was established in 1937, prior to the Income Tax Act, 1961. Despite being created for a particular community, section 13(1)(b) cannot deny registration as it applies only to trusts formed after 1961's commencement. The CIT(E) erred in denying registration on this ground. Registration should be granted if other conditions u/s 12AB and Rule 17A are met. The appeal is treated as allowed for statistical purposes.
Section 13(1)(b) is inapplicable to trusts created before 1961. The assessee trust was established in 1937, prior to the Income Tax Act, 1961. Despite being created for a particular community, section 13(1)(b) cannot deny registration as it applies only to trusts formed after 1961's commencement. The CIT(E) erred in denying registration on this ground. Registration should be granted if other conditions u/s 12AB and Rule 17A are met. The appeal is treated as allowed for statistical purposes.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
