Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
At the stage of registration under section 12AB, the enquiry is confined to whether the trust's objects are charitable, its activities are genuine, and any applicable law material to those objects has been complied with. Alleged benefits to members, related-party dealings, loans, or rent variations falling within section 13 are matters for assessment while considering exemption under sections 11 and 12, and do not by themselves justify refusal of registration. Section 12AB(4) applies only after registration and on specified violations. As there was no finding of non-charitable objects, ingenuine activities, false information, or final legal violation, the refusal was set aside and registration was directed to be granted.
At the stage of registration under section 12AB, the enquiry is confined to whether the trust's objects are charitable, its activities are genuine, and any applicable law material to those objects has been complied with. Alleged benefits to members, related-party dealings, loans, or rent variations falling within section 13 are matters for assessment while considering exemption under sections 11 and 12, and do not by themselves justify refusal of registration. Section 12AB(4) applies only after registration and on specified violations. As there was no finding of non-charitable objects, ingenuine activities, false information, or final legal violation, the refusal was set aside and registration was directed to be granted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
