Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Court recognised a procedural failure in timely filing Form 10B under the Income Tax Act but treated it as a curable irregularity where substantial entitlement to tax exemption exists. The administrative Circular relied upon by the respondent was not treated as binding on the court. Applying the principle that technical non-compliance should not defeat substantive benefits to a trust or institution, the court condoned a short delay in filing Form 10B and allowed the petitioner to retain benefits under Sections 11 and 12 of the Income Tax Act.
Court recognised a procedural failure in timely filing Form 10B under the Income Tax Act but treated it as a curable irregularity where substantial entitlement to tax exemption exists. The administrative Circular relied upon by the respondent was not treated as binding on the court. Applying the principle that technical non-compliance should not defeat substantive benefits to a trust or institution, the court condoned a short delay in filing Form 10B and allowed the petitioner to retain benefits under Sections 11 and 12 of the Income Tax Act.
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