Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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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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