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...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
Validity of electronic service was upheld: service of notice and relied upon documents by email/PDF complied with the Adjudicating Authority (Procedure) Regulations, 2013 read with the Information Technology Act and was valid in the HC. The Adjudicating Authority's recorded reasons to believe in the show cause notice were legally sufficient, articulating a prima facie basis and reserving final view; no illegality was found. The completeness of relied upon documents was remitted to the Adjudicating Authority, which must determine whether additional RUDs exist, direct their supply within two weeks if so, and permit a two week supplementary reply thereafter.
Validity of electronic service was upheld: service of notice and relied upon documents by email/PDF complied with the Adjudicating Authority (Procedure) Regulations, 2013 read with the Information Technology Act and was valid in the HC. The Adjudicating Authority's recorded reasons to believe in the show cause notice were legally sufficient, articulating a prima facie basis and reserving final view; no illegality was found. The completeness of relied upon documents was remitted to the Adjudicating Authority, which must determine whether additional RUDs exist, direct their supply within two weeks if so, and permit a two week supplementary reply thereafter.
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