Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
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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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