Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Liability for non-registration turned on allocation of operational roles under the MOU and Guidelines: uploading contracts to the foreign online portal was the foreign authority's distinct obligation, while the domestic authority's duty arose only to verify entries already reflected on that portal; consequently the domestic authority could not be held liable for the foreign authority's failure to upload. Challenges to fixation of the Country Cap and its allocation raised economic policy issues; the court declined to substitute judgment for a plausible policy decision absent manifest arbitrariness, unreasonableness, or mala fides, and found no violation of equality or trade rights.
Liability for non-registration turned on allocation of operational roles under the MOU and Guidelines: uploading contracts to the foreign online portal was the foreign authority's distinct obligation, while the domestic authority's duty arose only to verify entries already reflected on that portal; consequently the domestic authority could not be held liable for the foreign authority's failure to upload. Challenges to fixation of the Country Cap and its allocation raised economic policy issues; the court declined to substitute judgment for a plausible policy decision absent manifest arbitrariness, unreasonableness, or mala fides, and found no violation of equality or trade rights.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
