Held - We find that the funds received is not limited for undertaking compensatory afforestation only but also for many other activities viz. assisted natural regeneration, conservation and protection of forests, infrastructure development, wildlife conservation and protection and other related activities and for matters connected therewith or incidental thereto. The amount changing hands between two entities/ organisations /individuals is a c.....

Held - In the present case, the Appellant are being granted a fixed amount of money from the Government of Maharashtra under the “One stop crises Centre Scheme” for taking overall care of the destitute women who are litigating divorce, or homeless, or the victims of domestic violence. The said activities undertaken by the Appellant are clearly for the welfare of these destitute women, and thereby, serving the mankind in general. Hence, we .....

Held  - Applicant’s major sources of income are receipts from the Government of Maharashtra’s Woman and Child Welfare ministry and also the Central Government in the form of grants. Applicant also receives donations from public.

Moreover, definition of “consideration” includes grants and excludes only “subsidy”. The profit motive is not important, if we make combined reading of all above definitions, including that of th.....

Held - In the present case, there is a direct link between the amount paid and the supply of taxable service of installation of solar pumps, solar street lights and construction of toilets. The MoU clearly provides that the amount of ₹ 20,35,76,800 is to be paid by AICL to the applicant for installation of specific numbers solar pumps and solar street lights and for construction of Specific numbers of toilets. Further, the MoU specifies the .....