Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
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Decision addresses entitlement to deduction under Chapter VI-A (80P) and holds that the statutory scheme requires the claim for such deduction to be made in the return of income and that the return must be filed within the due date under the relevant return-filing provision. The court rejects the contention that absence of any return exempts an assessee from the bar in sub-section (5) and, applying a conjoint reading with the companion provision, concludes that failure to file a timely return or to claim the deduction in the return precludes allowance of the deduction; the tribunals application of that approach was upheld.
Decision addresses entitlement to deduction under Chapter VI-A (80P) and holds that the statutory scheme requires the claim for such deduction to be made in the return of income and that the return must be filed within the due date under the relevant return-filing provision. The court rejects the contention that absence of any return exempts an assessee from the bar in sub-section (5) and, applying a conjoint reading with the companion provision, concludes that failure to file a timely return or to claim the deduction in the return precludes allowance of the deduction; the tribunals application of that approach was upheld.
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