Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Scholarships paid in India to Indian students for foreign education are treated as domestic application of income where the funds are disbursed in India in Indian currency to the students or their guardians and no payment is made to a foreign university. Subsequent use abroad does not convert the payment into application outside India, so denial of charitable registration on that basis is unsustainable; the text also notes that approval for charitable donation purposes follows once registration is granted and no independent objection remains.
Scholarships paid in India to Indian students for foreign education are treated as domestic application of income where the funds are disbursed in India in Indian currency to the students or their guardians and no payment is made to a foreign university. Subsequent use abroad does not convert the payment into application outside India, so denial of charitable registration on that basis is unsustainable; the text also notes that approval for charitable donation purposes follows once registration is granted and no independent objection remains.
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