Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
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.