Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
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ITAT held that reference to a defined community in a trust's activities does not, by itself, negate charitable status where the overall objects and activities also benefit the general public. The Tribunal accepted that benefit to a limited class can still fall within public charity when the charitable purpose is not confined exclusively to that group. On that basis, the finding of specified violation under the Explanation to section 12AB(4) and the consequent cancellation of registration could not be sustained. The rejection and cancellation of registration were set aside and the appeal was allowed.
ITAT held that reference to a defined community in a trust's activities does not, by itself, negate charitable status where the overall objects and activities also benefit the general public. The Tribunal accepted that benefit to a limited class can still fall within public charity when the charitable purpose is not confined exclusively to that group. On that basis, the finding of specified violation under the Explanation to section 12AB(4) and the consequent cancellation of registration could not be sustained. The rejection and cancellation of registration were set aside and the appeal was allowed.
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