Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Running a play school and kindergarten was treated as "education" under section 2(15) because the Tribunal found the activity involved organised pre-primary instruction through qualified nursery teachers, not mere informal care. On that basis, the institution's objects were held charitable for registration purposes and entitlement to section 12A registration followed. At the registration stage, the inquiry is limited to the objects of the institution and the genuineness of its activities; any alleged section 13 violation, including payments to related parties, is not ative for registration and must be examined, if relevant, in assessment proceedings. The refusal of registration on that ground was therefore unjustified.
Running a play school and kindergarten was treated as "education" under section 2(15) because the Tribunal found the activity involved organised pre-primary instruction through qualified nursery teachers, not mere informal care. On that basis, the institution's objects were held charitable for registration purposes and entitlement to section 12A registration followed. At the registration stage, the inquiry is limited to the objects of the institution and the genuineness of its activities; any alleged section 13 violation, including payments to related parties, is not ative for registration and must be examined, if relevant, in assessment proceedings. The refusal of registration on that ground was therefore unjustified.
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