Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
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Whether captive solar power generation qualifies as "charitable purpose" under section 2(15)/12AB/80G: tribunal applied the predominant-object test-charitable activity must confer benefit on the public or a sufficiently wide class and not chiefly serve private gain; incidental private benefit is permissible but exclusive benefit to a promoter/related entity negates public character. Finding that the plant's dominant object was to supply power to the corporate shareholder (a captive/commercial venture), not public benefit, registration/recognition under sections 12AB and 80G was rightly refused. - ITAT
Whether captive solar power generation qualifies as "charitable purpose" under section 2(15)/12AB/80G: tribunal applied the predominant-object test-charitable activity must confer benefit on the public or a sufficiently wide class and not chiefly serve private gain; incidental private benefit is permissible but exclusive benefit to a promoter/related entity negates public character. Finding that the plant's dominant object was to supply power to the corporate shareholder (a captive/commercial venture), not public benefit, registration/recognition under sections 12AB and 80G was rightly refused. - ITAT
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