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...
Disallowance of donation - Donation for scientific research u/s 35(1) - there is no evidence brought on record to show that the assessee has got back the donation money from the school on payment of commission, therefore, the donation cannot be treated as bogus. At the time of granting donation, the assessee was very much aware that the donee institution was enjoying the status of scientific research organiasation/insrtitution eligible for receiving donation u/s.35(1) - AT
Disallowance of donation - Donation for scientific research u/s 35(1) - there is no evidence brought on record to show that the assessee has got back the donation money from the school on payment of commission, therefore, the donation cannot be treated as bogus. At the time of granting donation, the assessee was very much aware that the donee institution was enjoying the status of scientific research organiasation/insrtitution eligible for receiving donation u/s.35(1) - AT
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