Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Registration under s.12AA was denied because the applicant's stated objects and actual activities were predominantly software development and start-up consultancy, which did not fall within any limb of "charitable purpose" under s.2(15). The authority further held that the applicant's dominant financing from a commercial entity, linked to strategic advisory arrangements, did not constitute income eligible for exemption under ss.11-12, as the receipts were in substance consideration for commercial services. In the absence of any material rebutting these findings, the denial of registration was upheld and the appeal was dismissed - ITAT
Registration under s.12AA was denied because the applicant's stated objects and actual activities were predominantly software development and start-up consultancy, which did not fall within any limb of "charitable purpose" under s.2(15). The authority further held that the applicant's dominant financing from a commercial entity, linked to strategic advisory arrangements, did not constitute income eligible for exemption under ss.11-12, as the receipts were in substance consideration for commercial services. In the absence of any material rebutting these findings, the denial of registration was upheld and the appeal was dismissed - ITAT
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