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...
Registration under section 12AB could not be refused merely because a charitable trust was at an initial stage and had conducted only a medical conference. The Tribunal held that, for registration, the Commissioner must examine both the objects and the proposed activities of the trust. The deed showed charitable objects directed to medical relief, public awareness, treatment support, assistance to students, old age homes and allied public causes, and the asset-transfer clause on dissolution was inconsistent with a mutual concern. Limited commencement of activities was not, by itself, a disqualifying violation. The mutuality finding was therefore unsustainable, and the application was to be processed for registration.
Registration under section 12AB could not be refused merely because a charitable trust was at an initial stage and had conducted only a medical conference. The Tribunal held that, for registration, the Commissioner must examine both the objects and the proposed activities of the trust. The deed showed charitable objects directed to medical relief, public awareness, treatment support, assistance to students, old age homes and allied public causes, and the asset-transfer clause on dissolution was inconsistent with a mutual concern. Limited commencement of activities was not, by itself, a disqualifying violation. The mutuality finding was therefore unsustainable, and the application was to be processed for registration.
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