Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
CIT(E) rightly rejected registration u/s 12AB as applicant's objects per memorandum not for benefit of general public but specific section of society. Proviso to section 2(15) defining charitable purpose gets imbibed in determining registration u/s 12AB. ITAT dismissed assessee's appeal relying on Truck Operators Association case that association working for interests of its members not charitable activity.
CIT(E) rightly rejected registration u/s 12AB as applicant's objects per memorandum not for benefit of general public but specific section of society. Proviso to section 2(15) defining charitable purpose gets imbibed in determining registration u/s 12AB. ITAT dismissed assessee's appeal relying on Truck Operators Association case that association working for interests of its members not charitable activity.
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