Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
Examination-related services supplied to educational institutions are described as exempt where they are integral to conducting examinations, including question-paper preparation, examination material and OMR-sheet supply, evaluation, tabulation and result declaration. The notes state that optional Olympiad and talent-search examinations need not be mandatory, curriculum-prescribed or Board-conducted for this purpose. Schools, rather than participating students, are treated as service recipients where they organise participation, collect fees, conduct examinations and transmit answer sheets. The discussion further states that an interpretational dispute, disclosed records and absence of evidence of intent to evade do not establish suppression for extended limitation or penalties. It records that the demand, interest and penalties were set aside.
Examination-related services supplied to educational institutions are described as exempt where they are integral to conducting examinations, including question-paper preparation, examination material and OMR-sheet supply, evaluation, tabulation and result declaration. The notes state that optional Olympiad and talent-search examinations need not be mandatory, curriculum-prescribed or Board-conducted for this purpose. Schools, rather than participating students, are treated as service recipients where they organise participation, collect fees, conduct examinations and transmit answer sheets. The discussion further states that an interpretational dispute, disclosed records and absence of evidence of intent to evade do not establish suppression for extended limitation or penalties. It records that the demand, interest and penalties were set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4780
Join Channel
TaxTMI 
