Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
Income Tax Bill, 2025     TaxTMI    TMI - e-Newsletter     TaxTMI    Improper GST Notice Service Through Portal Only...     TaxTMI    Power Finance Corporation's Ten Year Zero Coupon...     TaxTMI    Assessment Orders Invalidated Under Section 153A...     TaxTMI    Reassessment Under Section 147 Quashed: Reopening...     TaxTMI    Customs Commissionerate Announces Electronic Refund...     TaxTMI    Incomplete Job Work Challans Justify GST Penalty...     TaxTMI    Fruit Juice-Based Drinks Correctly Classified Under...     TaxTMI    Improper Service of GST Demand Notice on Portal...     TaxTMI    GST Authority's Order Quashed for Failing to...     TaxTMI    Extension of Customs Duty and Agriculture...     TaxTMI    Government Amends Customs Notifications Setting 5%...     TaxTMI    GST Proceedings Quashed: Section 73 Show Cause...     TaxTMI    Goods Must Be Released When Seizure Period Expires...     TaxTMI    Title: Royalty Payment Withholding Conditional;...     TaxTMI    Solar Power Generation to Grid Constitutes "Supply"...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Scope of the term 'Dealer' - a public charitable trust running ...


Gujarat High Court Rules Charitable Hospital Trust Not a "Dealer" Under GVAT Due to Non-Commercial Activities.

September 30, 2016

Case Laws     VAT and Sales Tax     HC

Scope of the term 'Dealer' - a public charitable trust running and maintaining a public hospital - GVAT - Petitioner not a dealer - HC

View Source

 

← Previous Next →

 

You may also like:

  1. The reopening of assessment u/s 147 cannot be sustained as the exemption u/s 11 was wrongly denied. The notice claimed the petitioner engaged in commercial activities,...

  2. Exemption u/s 11 - Charitable activity u/s 2(15) - Commercial activity - Citing past decisions favorable to the trust under similar assessments, the Tribunal reiterated...

  3. Scope of the term Dealer - a public charitable trust running and maintaining a public hospital - it is not engaged in business activity and therefore, the appellant is...

  4. The Appellate Tribunal considered whether the assessee, a trust registered u/s 12AA, qualified for exemption u/s 11 as a charitable entity. The AO argued the trust's...

  5. Charitable Trust - The fact that the receipts from commercial activities are more compared to the overall receipts of the charitable organization can neither lead to the...

  6. Trust's application for registration u/s 12AA cannot be denied solely on ground that it is yet to commence charitable activities. At initial stage, authorities must...

  7. ITAT determined that a registered charitable trust's income should be taxed at normal rates rather than maximum marginal rates, despite undefined trustee shares. While...

  8. Exemption u/s.10(23)(vi) - The assessee-trust does not have profit motive, the small profit generated while carrying out charitable activities, does not mean that...

  9. Dealer or not - Charitable trust - Whether Tribunal was justified in holding that the appellant's activity of manufacture and sale of sweetmeats and farsan is...

  10. Exemption u/s. 11 - Charitable activity u/s 2(15) - Assessee trust is an autonomous body which is established under 5/2 of the Gujarat Town Planning and Urban...

  11. Levy of service tax on construction for Hospital - merely because the hospitals were constructed for the charitable organisations do not make the hospitals per se...

  12. Exemption u/s 11 - Charitable activity u/s 2(15) - The Tribunal found that the assessee, a trust, was engaged in charitable activities under Section 11 of the Income Tax...

  13. Exemption u/s 11 / 10(23C)(vi) - Charitable activity u/s 2(15) - trust seeking approval as existed ‘solely’ for educational purposes - It is held that the requirement of...

  14. ITAT ruled that pharmacy division income of appellant hospital qualifies for exemption under Section 11(1) of Income Tax Act. The tribunal determined pharmacy operations...

  15. The ITAT ruled in favor of the assessee trust operating a hospital, holding that income from its pharmacy operations qualifies for exemption under Section 11. The...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Client Seeks GST Advice on E-Book Sales via Google Play Books; Payment...
F: Restaurant Company Can Register Masala Trading as Separate Business fo...
F: Manufacturing Firm Challenges Denial of Cenvat Credit on Catering Serv...
F: User Receives Goods with Wrong Invoice and E-Way Bill; Experts Advise ...
F: Exploring Condonation of Delay in GST Appeals: Importance of Strong Ju...
F: Eligibility to Claim Input Tax Credit on Bank Charges Under GST Requir...
F: E-Invoicing Not Required for B2C Sales, Including Online, Under Rule 4...
H: DGFT Proposes Amendments to SCOMET Export Authorization Rules for "Sto...
H: Rights Issue Framework Streamlined: 23-Day Completion, 7-Day Subscript...
A: Offences Under GST Law: Section 133 Holds Officers Liable for Violatio...
A: GST Composition Scheme: Simplifies Compliance but Restricts ITC, Inter...
A: Demand Notices Void Without Valid Orders; Officers Must Issue Carefull...
A: Supreme Court: IBC Moratorium in Section 96 Doesn't Cover Regulatory P...
A: Empowering women in global trade boosts economic growth and gender equ...
A: Explaining Anti-Dumping, Safeguard, and Countervailing Duties: Protect...
A: Anti-dumping duties protect domestic industries from unfair foreign co...
A: Temporary Safeguard Duties Aim to Shield Local Industries from Import ...
A: India Imposes 20% Countervailing Duty on Chinese Saccharin Imports to ...
A: Guide to Financing Options for MSME Exporters: Navigate Export Credit,...
A: Global Trade Boom: Explore New Markets and Sustainable Trends in E-com...
A: Understanding India's Letter of Credit System: Key Frameworks and Regu...
A: Mastering Letters of Credit in International Trade: Key Practices for ...
A: Understanding Letters of Credit: Key Parties, Types, and Importance in...
H: GST Demand Quashed: Authorities Wrongly Combined Turnover of Two Firms...
H: Assessment Orders Nullified After Tax Officer Denied Requested Persona...
H: 60-Day Limitation Under GST Act Section 62(2) Is Directory, Not Mandat...
H: Improper GST Notice Service Through Portal Only Violates Natural Justi...
H: GST Appeal Rejection Overturned: Small Business Owner Gets Second Chan...
H: Assessment Orders Invalidated Under Section 153A Due to Mechanical App...
H: Reassessment Under Section 147 Quashed: Reopening Based on Change of O...