Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Commercial Training and Coaching Institute - appellant provides coaching for preparation of competitive exams conducted by the UPSC and MPSPC - Clearly the Appellants are running parallel college for imparting education in degree/ diploma recognized by the law and cannot be differentiated with the other courses run by the regular courses - benefit of exemption from service tax allowed - AT
Commercial Training and Coaching Institute - appellant provides coaching for preparation of competitive exams conducted by the UPSC and MPSPC - Clearly the Appellants are running parallel college for imparting education in degree/ diploma recognized by the law and cannot be differentiated with the other courses run by the regular courses - benefit of exemption from service tax allowed - AT
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