Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
The ITAT remitted the question whether the proviso to Section 2(15) applied to the assessee's activities, holding that the CIT(E) had not properly applied the Supreme Court's ratio in ACIT v. Ahmedabad Urban Development Authority. It directed fresh adjudication on whether the assessee's consumer grievance, workshops, research, regulatory reporting and outreach activities fell within the exclusion for services in relation to trade, commerce or business for fee or other consideration, or remained advancement of general public utility. Because the cancellation of registration under Section 12AB and the consequential refusal of approval under Section 80G depended on that issue, both were also remanded for fresh decision.
The ITAT remitted the question whether the proviso to Section 2(15) applied to the assessee's activities, holding that the CIT(E) had not properly applied the Supreme Court's ratio in ACIT v. Ahmedabad Urban Development Authority. It directed fresh adjudication on whether the assessee's consumer grievance, workshops, research, regulatory reporting and outreach activities fell within the exclusion for services in relation to trade, commerce or business for fee or other consideration, or remained advancement of general public utility. Because the cancellation of registration under Section 12AB and the consequential refusal of approval under Section 80G depended on that issue, both were also remanded for fresh decision.
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