Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Registration u/s. 12AA - Mother’s Pride School on a franchise basis - A playschool cannot, by any stretch of imagination, be regarded as scholastic instruction. ‘Education’, as the word appears in s. 2(15), though not to be understood pedantically, has to have the elements of structured courses, designed to impart knowledge/training; accreditation; examination, etc., and cannot be understood in a loose sense - registration rightly denied
Registration u/s. 12AA - Mother’s Pride School on a franchise basis - A playschool cannot, by any stretch of imagination, be regarded as scholastic instruction. ‘Education’, as the word appears in s. 2(15), though not to be understood pedantically, has to have the elements of structured courses, designed to impart knowledge/training; accreditation; examination, etc., and cannot be understood in a loose sense - registration rightly denied
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
