Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
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Non-commencement of charitable activity at the time of applying for registration does not, by itself, constitute a specified violation; authorities must assess the charitable nature of objects and the genuineness of proposed activities, considering evidence of proposed and subsequent conduct. Inadvertent omissions in application forms and the existence of unsecured inter-trust loans are not conclusive proof of non-genuineness where financial statements show assets and liquidity constraints; such matters require further inquiry. Identical reasoning applies to approval for donor tax benefits, leaving assessment-stage verification of exemption claims open.
Non-commencement of charitable activity at the time of applying for registration does not, by itself, constitute a specified violation; authorities must assess the charitable nature of objects and the genuineness of proposed activities, considering evidence of proposed and subsequent conduct. Inadvertent omissions in application forms and the existence of unsecured inter-trust loans are not conclusive proof of non-genuineness where financial statements show assets and liquidity constraints; such matters require further inquiry. Identical reasoning applies to approval for donor tax benefits, leaving assessment-stage verification of exemption claims open.
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