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1. Disallowance of exemption claimed u/s 10(23C)(iiiab) - imparting education - there is no change in the facts and circumstances of the case as regard retention of...

2. Percentage of Government Grant for considering university, hospital etc. as substantially financed by the Government for the purposes of Section 10(23C) - Notification

3. Scope of the Definition of Public Authority u/s 2(h) RTI Act - The burden to show that a body is owned, controlled or substantially financed or that a non-government...

4. The key points are: The applicant (THDCIL) does not qualify as a "Government Entity" under GST laws as it fails to meet the criteria of having 90% or more equity or...

5. Governmental authority or Government Entity? - Government of Gujarat has established GSRDC as its wholly owned company and entrusted it with the development of roads and...

6. Exemption from service tax - question of law or fact - Providing various taxable services like Cleaning Services, Manpower Recruitment, or Supply Agency Services etc.,...

7. Governmental Authority/entity or not - APIIC which awarded construction work to the applicant - the Government of Andhra Pradesh including its nominees is having 100% of...

8. Appellant University is neither directly nor even substantially financed by the Government so as to be entitled to exemption under the provisions of Section 10(23C)(iiiab) - SC

9. Tax Incentives to International Financial Services Centre - (i) Time limit for exemption on Transfer of assets of the original fund, or its wholly owned SPV to a...

10. Benefit of exemption notification - Composite supply - Government Entity or not - The Composite supply of works contract is provided by the applicant sub-contractor to...

11. Government entity or not - Maharashtra Jeevan Pradhikaran (MJP) - MJP is constituted and established by the State Government of Maharashtra with 100% participation by...

12. Exemption u/s 10(23C)(iiiad) - The income generated from the activity of running the school is substantially going in the hand of the commercial entities under...

13. Interest income earned from funds received from Government for setting up a company is a capital receipt, not revenue receipt, as the funds and income must be utilized...

14. Exemption from Taxation of gift received U/s 56(2) - any movable property, being shares or units or interest in the resultant fund received by the fund management...

15. The petitioner's tax liability for the period 01.04.2021 to 01.01.2022 was in question. The court examined whether the respondent entity qualified as a government entity...