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1. Registration u/s 12AA - Gujarat Cricket Association[GCA] - Merely because an activity is performed in an organized manner, that alone, will not make such activities as...

2. Rebate claim - export of goods - trading activity - rejection on the ground that there was no manufacturing activity - Since the activity undertaken is in the nature of...

3. Concessional rate of duty - Works contract - tender agreement for wet leasing of Robotic spot-welding machine and laser cutting and welding machine - comprehensive...

4. Benefit of deduction u/s 80IC - Activity of processing of raw material received from HUL and then feeding the processed raw material to the mother plant of HUL - The...

5. 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...

6. Exemption u/s 11 - subsidy received from BCCI - BARODA CRICKET ASSOCIATION - Charitable activities u/s 2(15) - we are not convinced with the case put up by the Revenue....

7. Charitable activity within the scope of section 2(15) - exemption u/s 11 - activity of preservation of environment - the activities of the assessee are charitable in nature.

8. Classification - Manufacturing activity or Business auxilliary service - processes on rough castings - machining, drilling, tapping and milling etc. - stay granted - AT

9. Nature of activity - manufacture or service - Activity amounting to manufacture or not - crushing of lumps - Transformation processes - Transformation of goods in new...

10. Manufacture - assembling activity - As the respondents are procuring some indigenous parts of photocopier machine and assembled the same in their factory - the process...

11. The activity of purchase and sale of shares carried out with assessee for the purpose of section 73 is a speculation business activity and, accordingly, the loss...

12. 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...

13. Exemption u/s 11 - registration u/s 12AA - activity of running a Dharmashala for public at large - an activity in the nature of trade, commerce or business or not -...

14. Deduction u/s. 10AA - Trading activity - In the nature of "services" or not? - Activities of import of goods for re-export - The above clarification given by the...

15. Exemption from service tax - Job work - printing of PVC film/ sheets - Manufacturing activity vs Processing of goods - It is to be seen that the activity of production...