Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Cancellation of a trust's registration cannot rest on generation of surplus alone; Section 12AA(3) requires the decision-maker to be satisfied and record that the trust's activities are not genuine or are being carried out outside its objects, and absent such findings cancellation fails. Surplus arising in the course of education does not, by itself, negate charitable character. Sections dealing with exemption conditions and registration/cancellation serve different purposes, so interpretive conclusions under exemption provisions cannot be imported wholesale into the registration framework, though the principle that educational surplus is not decisive may inform that analysis.
Cancellation of a trust's registration cannot rest on generation of surplus alone; Section 12AA(3) requires the decision-maker to be satisfied and record that the trust's activities are not genuine or are being carried out outside its objects, and absent such findings cancellation fails. Surplus arising in the course of education does not, by itself, negate charitable character. Sections dealing with exemption conditions and registration/cancellation serve different purposes, so interpretive conclusions under exemption provisions cannot be imported wholesale into the registration framework, though the principle that educational surplus is not decisive may inform that analysis.
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