Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking considerati...
Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
Student-enrolment services supplied to overseas universities are intermediary services where the Indian representative facilitates the university's educational supply to prospective students rather than providing courses or instruction on its own account. Representative status, restricted authority, commission disclosure, and remuneration linked to enrolment and fee receipt support that classification. Until 29 March 2026, the special intermediary place-of-supply rule placed the supply in India, preventing export treatment. From 30 March 2026, omission of that rule applies the general recipient-location rule, causing the services to satisfy the export requirement.
Student-enrolment services supplied to overseas universities are intermediary services where the Indian representative facilitates the university's educational supply to prospective students rather than providing courses or instruction on its own account. Representative status, restricted authority, commission disclosure, and remuneration linked to enrolment and fee receipt support that classification. Until 29 March 2026, the special intermediary place-of-supply rule placed the supply in India, preventing export treatment. From 30 March 2026, omission of that rule applies the general recipient-location rule, causing the services to satisfy the export requirement.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
