Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Page of 4805
Press 'Enter' after typing page number.
4361 to 4380 of 96100 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Delay of 262 days in filing the appeals was condoned on the ground that the assessee discovered only later that its registration had been treated as that of a religious trust, which affected its 80G recognition. On merits, the Tribunal found the registration under section 12AB and the consequential rejection of approval under section 80G(5) unsustainable because the Commissioner had not disclosed the material relied on, had not confronted the assessee, and had not given an effective opportunity of hearing. The matters were restored for fresh adjudication after examination of the material and a reasoned decision on whether the trust was educational rather than religious.
Delay of 262 days in filing the appeals was condoned on the ground that the assessee discovered only later that its registration had been treated as that of a religious trust, which affected its 80G recognition. On merits, the Tribunal found the registration under section 12AB and the consequential rejection of approval under section 80G(5) unsustainable because the Commissioner had not disclosed the material relied on, had not confronted the assessee, and had not given an effective opportunity of hearing. The matters were restored for fresh adjudication after examination of the material and a reasoned decision on whether the trust was educational rather than religious.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
