Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Levy of GST - Supply of service or not - services provided by the University of Kola relating to affiliation granted to colleges for imparting education - the affiliation services provided by the applicant enables the said institution to conduct the course/programme and do not relate to admission of students to such course/programme in the said institutions or conduct of examination for such admission in the said institution. - affiliation fees so collected by the applicant is not exempted from GST - AAR
Levy of GST - Supply of service or not - services provided by the University of Kola relating to affiliation granted to colleges for imparting education - the affiliation services provided by the applicant enables the said institution to conduct the course/programme and do not relate to admission of students to such course/programme in the said institutions or conduct of examination for such admission in the said institution. - affiliation fees so collected by the applicant is not exempted from GST - AAR
Note: It is a system-generated summary and is for quick reference only.