Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
Transshipment permission for courier import goods granted subject to customs supervision, bond compliance, sealing, escort and destination acknowledgm...
Accumulation under section 11(2) could not be denied where the trust filed Form No. 10 within time, the stated purpose of repair, renovation and maintenance of temple-related premises fell within the trust's religious and charitable objects, and the accumulated funds were invested in fixed deposits with HDFC Bank, a permissible mode under section 11(5). Minor variations or general descriptions in Form No. 10 were held insufficient by themselves to defeat the benefit. Only the limited factual issue of verifying the dates of investment was remanded to the Assessing Officer for examination and consequential relief in accordance with law.
Accumulation under section 11(2) could not be denied where the trust filed Form No. 10 within time, the stated purpose of repair, renovation and maintenance of temple-related premises fell within the trust's religious and charitable objects, and the accumulated funds were invested in fixed deposits with HDFC Bank, a permissible mode under section 11(5). Minor variations or general descriptions in Form No. 10 were held insufficient by themselves to defeat the benefit. Only the limited factual issue of verifying the dates of investment was remanded to the Assessing Officer for examination and consequential relief in accordance with law.
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