Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Charitable status under section 2(15) turned on the manner of application of income read with the stated objects in the memorandum of association. The High Court found no rational basis to treat the deployment of ex-servicemen as security guards as a separate business activity, since the Commissioner had accepted the other income-generating activities as aligned with the main objects. Concurrent findings also showed a low net profit ratio and that the activity was directed to the upliftment of ex-servicemen and their families, with only limited retention for administrative expenses. The Tribunal's conclusion that the institution was charitable and entitled to registration was therefore left undisturbed, and the appeal was dismissed.
Charitable status under section 2(15) turned on the manner of application of income read with the stated objects in the memorandum of association. The High Court found no rational basis to treat the deployment of ex-servicemen as security guards as a separate business activity, since the Commissioner had accepted the other income-generating activities as aligned with the main objects. Concurrent findings also showed a low net profit ratio and that the activity was directed to the upliftment of ex-servicemen and their families, with only limited retention for administrative expenses. The Tribunal's conclusion that the institution was charitable and entitled to registration was therefore left undisturbed, and the appeal was dismissed.
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