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 - Assessment of trust - The activity of organizing the shivir which is in the nature of seminar, conference and lectures on the education and therefore, an aid to the main object of the assessee. Neither the AO nor the Ld. CIT(A) has disputed that the shivir organized by the assessee is for the purpose of education to the students and children as well as training for the teachers. - the expenditure incurred in organizing such shivir/seminars, conference, lectures partake character of application of income for charitable purpose. - AT
Exemption u/s 11 - Assessment of trust - The activity of organizing the shivir which is in the nature of seminar, conference and lectures on the education and therefore, an aid to the main object of the assessee. Neither the AO nor the Ld. CIT(A) has disputed that the shivir organized by the assessee is for the purpose of education to the students and children as well as training for the teachers. - the expenditure incurred in organizing such shivir/seminars, conference, lectures partake character of application of income for charitable purpose. - AT
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