Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Exemption u/s. 11 & 12 - commercialization of education - paying huge commission to middle men to bring students to assessee’s institution - It is not a case of broker and commission payment but payment for liasoning which is very much essential in these days and especially considering the number of educational institutions available and also the vast area from where the students come from. This cannot be a reason to conclude that the assessee is carrying on a commercial venture. - There is no question of denial of exemption u/s. 11. - AT
Exemption u/s. 11 & 12 - commercialization of education - paying huge commission to middle men to bring students to assessee’s institution - It is not a case of broker and commission payment but payment for liasoning which is very much essential in these days and especially considering the number of educational institutions available and also the vast area from where the students come from. This cannot be a reason to conclude that the assessee is carrying on a commercial venture. - There is no question of denial of exemption u/s. 11. - AT
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