Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
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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.
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