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Justice M.Duraiswamy and T.V.Tamilselvi held that even if the assessee is engaged in the category of activity of “object of general public utility”, they are entitled for registration under Section 12A. Therefore, the court held that the assessee can claim registration under Section 12A by categorising the activity of the assessee as “object of general public utility”. “In these circumstances, we do not find any error or irregularity in the order passed by the Income Tax Appellate Tribunal. We find no ground much less any substantial question of law to interfere with the order passed by the Income Tax Appellate Tribunal,” the court while dismissing the appeal said.
by Sekar Reporter · Published February 10, 2021
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THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM W.P.No.32592 of 2016 M.Muthu … Petitioner. For Petitioner : Dr.R.Gowri For M/s.R.Meenakshi For Respondents : Mr.A.Murugan Central Government Standing Counsel The 1st respondent shall ensure that the Government of India orders are effectively implemented and actions are initiated against the Higher Officials, who all are practising the colonial system of orderly in their Battalion by using the constables/combatant/other employee for their personal works either at their residence or elsewhere. With the above said directions, the writ petition stands allowed. However, there shall be no order as to costs.
by Sekar Reporter · Published November 18, 2022