Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
Renewal of charitable registration requires a substantive examination of whether charitable objects and activities are genuine, rather than a formal review of constitutional documents or token activity. The prescribed authority may scrutinise funding, including donor particulars and inadequately identified cash donations, where these affect the credibility of activities. Activity reports must demonstrate a link between expenditure and identifiable beneficiaries and establish benefit across society. Earlier registration does not confer a vested right to renewal, permitting fresh review of the immediately preceding financial years.
Renewal of charitable registration requires a substantive examination of whether charitable objects and activities are genuine, rather than a formal review of constitutional documents or token activity. The prescribed authority may scrutinise funding, including donor particulars and inadequately identified cash donations, where these affect the credibility of activities. Activity reports must demonstrate a link between expenditure and identifiable beneficiaries and establish benefit across society. Earlier registration does not confer a vested right to renewal, permitting fresh review of the immediately preceding financial years.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
