Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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ITAT allows statistical appeal, remanding trust registration case u/s 12AB back to CIT(E) for fresh adjudication. The tribunal provides the assessee an additional opportunity to submit requisite documents and argue the case, directing CIT(E) to reappraise the matter comprehensively. Both the primary registration appeal and consequential u/s 80G appeal are restored to CIT(E)'s file, with explicit instructions to provide adequate hearing opportunity and enable comprehensive document submission by the trust.
ITAT allows statistical appeal, remanding trust registration case u/s 12AB back to CIT(E) for fresh adjudication. The tribunal provides the assessee an additional opportunity to submit requisite documents and argue the case, directing CIT(E) to reappraise the matter comprehensively. Both the primary registration appeal and consequential u/s 80G appeal are restored to CIT(E)'s file, with explicit instructions to provide adequate hearing opportunity and enable comprehensive document submission by the trust.
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