Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
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...
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Trade-promotion bodies may qualify as institutions advancing an object of general public utility where their dominant purpose is charitable. Activities such as organising events, sharing knowledge, educating members, encouraging the trade and representing industry interests can benefit both members and the public; incidental member benefit does not by itself negate charitable character. The material also explains that registration under section 12AA requires documents demonstrating the creation and existence of the institution, but does not necessarily require a registered trust deed or prior registration with a Charity Commissioner. Registration scrutiny focuses on the institution's objects and the genuineness of its activities.
Trade-promotion bodies may qualify as institutions advancing an object of general public utility where their dominant purpose is charitable. Activities such as organising events, sharing knowledge, educating members, encouraging the trade and representing industry interests can benefit both members and the public; incidental member benefit does not by itself negate charitable character. The material also explains that registration under section 12AA requires documents demonstrating the creation and existence of the institution, but does not necessarily require a registered trust deed or prior registration with a Charity Commissioner. Registration scrutiny focuses on the institution's objects and the genuineness of its activities.
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