Receipt of the Child Adoption Fees - The activities, including ...

Case Laws GST

October 26, 2019

Receipt of the Child Adoption Fees - The activities, including the activity of facilitating the adoption of the children by the Adoptive parents, are in the nature of “Charitable Activities” , which also consists of advancement of educational programmes or skill development relating to abandoned, orphaned or homeless children - Benefit of exemption available.

View Source

← Previous Next →

Receipt of the Child Adoption Fees - The activities, including ...

Case Laws GST

October 26, 2019

You may also like:

Withholding tax u/s 195 - foreign remittances - payment of examination fee collected from the students - The expression ‘teaching in or by educational institution’...

Notification issued u/s 10(46) of Income Tax Act, 1961 exempting specified income of Uttaranchal Board of Technical Education, Roorkee (PAN: AAALU0281D) from income tax,...

When the appellants were showing and discharging service tax on receipts for various promotional activities it is apparent that significant portion of receipt under the...

Exemption u/s 11 and 12 - charitable activity u/s 2(15) - total receipts from trade, commerce or business/service exceeded 20% of total receipts - The ITAT, referencing...

Benefit of exemption u/s 11 - charitable activity - Activities in the nature of trade, commerce or business - the receipts from these activities which is in the nature...

Claim of interest expenditure on loan - put to use - Tribunal was right in allowing the appeal filed by the assessee and holding that the term “put to use” applies to...

Interest expenditure disallowance u/s 36(1)(iii) - The term ‘put to use’ applies to capital asset only because capital asset is held to facilitate the business activity...

Exemption u/s 11 - whether the hostel activity of the trust which is imparting dental education in the institution established by it is a business activity incidental to...

Exemption u/s 11 and 12 - religious activities - violation of Section 13(1)(c) - the activities undertaken by the assessee can be included in the broad conspectus of...

The non-profit organization, sponsored by the Ministry of Commerce and registered u/s 25 of the Companies Act, was granted exemption u/s 10(23C)(iv) of the Income Tax...

Exemption u/s 11 - charitable activity u/s 2(15) - assessee has rendered services by way of conducting coaching/learning classes to the individuals in the field of...

Income from the professional fees - charitable activity - whether the assessee is paying fees to professors and collecting charges from outside parties and net balance...

Rejecting the application for approval u/s 80G - assessee trust is registered u/s 12AA and is stated to be engaged in carrying out charitable activities including...

Charitable activities or not - GST on the amounts received in the form of Donation / Grants from various entities including Central Government and State Government - the...

Registration u/s 12AA - advancement of any other object of general public utility - Charitable activity u/s 2(15) - activity of providing training in various fields to...

Quick Updates: