Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
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Public charitable trusts are irrevocable by operation of law unless the trust deed expressly reserves a power of revocation. Absence of an express irrevocability clause or a dissolution clause governing application of net assets therefore does not alone justify refusing renewal registration under section 12AB where voluntary charitable activities are undertaken. Denial of approval under section 80G solely because registration was refused cannot survive when the registration refusal is set aside. The registration and approval refusals were quashed, and registration was directed in accordance with law.
Public charitable trusts are irrevocable by operation of law unless the trust deed expressly reserves a power of revocation. Absence of an express irrevocability clause or a dissolution clause governing application of net assets therefore does not alone justify refusing renewal registration under section 12AB where voluntary charitable activities are undertaken. Denial of approval under section 80G solely because registration was refused cannot survive when the registration refusal is set aside. The registration and approval refusals were quashed, and registration was directed in accordance with law.
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