Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
The dominant issue was whether leave encashment received by the assessee qualified for full exemption under s.10(10AA) by treating the assessee as a Central Government employee, or whether the exemption was capped at ₹3,00,000. Relying on a prior co-ordinate bench decision holding that employees of such institutions are not Central Government servants for s.10(10AA), the Tribunal upheld the restriction of exemption and rejected the claim for higher relief; the assessee's appeal was dismissed. - ITAT
The dominant issue was whether leave encashment received by the assessee qualified for full exemption under s.10(10AA) by treating the assessee as a Central Government employee, or whether the exemption was capped at ₹3,00,000. Relying on a prior co-ordinate bench decision holding that employees of such institutions are not Central Government servants for s.10(10AA), the Tribunal upheld the restriction of exemption and rejected the claim for higher relief; the assessee's appeal was dismissed. - ITAT
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