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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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Eps ops மீது வழக்கு
by Sekar Reporter · Published August 3, 2021
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The Madras High Court has ordered notices to the State and Central governments, to respond on a plea seeking to relay roads after removing the top layer in several public places across the State, including near archaeological heritage sites. The petitioner said that relaying of roads without scraping the top layer has resulted in damage to entire heritage structures.
by Sekar Reporter · Published January 31, 2021