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 ...
Search warrant substantially complied with statutory requirements despite listing bank account before assessee name; search validity sustained and grounds challenging panchnama dismissed. Assessment for the year of search was correctly framed under the ordinary assessment provision while assessments for the six preceding years fall under special post-search assessment procedure, so framing under the ordinary provision for the search year is upheld. Additions based solely on a definition provision were reversed because a charging provision is required to create tax liability; the appellate authority's recharacterisation as business income was rejected since no factual or commercial basis established that the taxpayer carried on such business.
Search warrant substantially complied with statutory requirements despite listing bank account before assessee name; search validity sustained and grounds challenging panchnama dismissed. Assessment for the year of search was correctly framed under the ordinary assessment provision while assessments for the six preceding years fall under special post-search assessment procedure, so framing under the ordinary provision for the search year is upheld. Additions based solely on a definition provision were reversed because a charging provision is required to create tax liability; the appellate authority's recharacterisation as business income was rejected since no factual or commercial basis established that the taxpayer carried on such business.
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