The Tribunal examined cash deposits made during the demonetisation period and accepted explanations relating to past savings ...

The Tribunal ruled that trusts engaged mainly in education, medical aid, and public welfare remain eligible for 80G. Minor worship-related elements do not alter charitable ...

The Court ruled that Section 17A lawfully requires prior approval before investigating decisions taken in official capacity. It clarified that the provision balances anti-corruption enforcement with ...

The issue was whether interest earned from co-operative banks qualifies for deduction under section 80P(2)(d). The Tribunal held that co-operative banks are co-operative societies for this provision, ...