Compromise-and-arrangement extensions may accommodate debt assignment where creditor commercial judgment supports value maximisation and avoids proced...
Delayed-payment surcharge is not taxable tolerance consideration where it penalises default, while meter testing follows electricity distribution trea...
Sufficient cause for delayed revenue income-tax appeals requires bona fides, due diligence and a credible explanation; otherwise limitation bars appea...
Inverted-duty-structure refunds remain available for unchanged-rate apparel supplies despite trader status and require tax-period-specific computation...
Foundational assessment satisfaction is essential before initiating penalty for cash receipt of immovable-property sale consideration under section 27...
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 4888 
