We wish to draw your attention on the article in April issue on the captioned subject. Hope you enjoyed reading it!!
Section 37 1 — Business expenditure — Where assessee company had furnished names and PAN numbers of all vendors to whom it had paid repair and maintenance charges for their services, the Tribunal was justified in allowing expenditure on account of such repair and maintainence charges. Sections 12A and 12AA 3 — Charitable purpose — Registration of trust — Cancellation of registration — Grounds for — Difference between objects of trust and management of trust — No change in objects of trust — Amendment in respect of appointment of chief trustee and manner of managing the trust — Not ground for cancelling registration of trust.
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