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    June 16, 2026   CircularsGST
    GST Appellate Tribunal Bengaluru Bench begins functioning, with Karnataka appeals now to be filed under the new procedure rules.
    June 16, 2026   CircularsGST
    GSTAT Chennai Bench Commences Operations and Sets Filing Jurisdiction for Specified Tamil Nadu Districts
    June 16, 2026   CircularsFEMA
    Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
    June 16, 2026   CircularsCustoms
    Extended container scanning hours streamline cargo clearance at Kolkata Port, while existing DPD and transit procedures remain unchanged.
    June 16, 2026   Case LawsGST
    Saving provision preserves service tax proceedings after repeal; writ challenge to notice fails and adjudication continues.
    June 16, 2026   Case LawsGST
    GST registration cancellation can be restored after pending returns and dues are paid under Rule 22(4)
    June 16, 2026   Case LawsGST
    GST notice service after registration cancellation requires alternative modes; portal upload alone is insufficient for valid assessment proceedings
    June 16, 2026   Case LawsGST
    Composite GST assessment orders covering multiple tax periods are impermissible; separate proceedings must be issued for each period.
    June 16, 2026   Case LawsIncome Tax
    Trust approval upheld where religious expenditure stayed within the statutory limit despite religious objects challenge.
    June 16, 2026   Case LawsGST
    Governmental Authority exemption for municipal water supply services upheld; pure agent treatment rejected in a tripartite project arrangement.
    June 16, 2026   Case LawsIncome Tax
    Reassessment on depreciation change fails where MAT book profit is unaffected and disclosure was already on record
    June 16, 2026   Case LawsIncome Tax
    Intra-family cash transactions were not treated as loans or deposits, so penalty provisions for acceptance and repayment failed.
    June 16, 2026   Case LawsIncome Tax
    Residential property investment exemption survives delayed sale deed registration where possession and substantial payment were already made
    June 16, 2026   Case LawsIncome Tax
    Debatable capital gains taxability under a development agreement defeats concealment penalty despite sustained addition
    June 16, 2026   Case LawsIncome Tax
    Binding interim judicial directions barred TDS default for leave fare concession payments, and penalty fell with demand
    June 16, 2026   Case LawsIncome Tax
    Specific charge in penalty proceedings for under-reporting or misreporting of income required; vague invocation made penalty unsustainable.
    June 16, 2026   Case LawsIncome Tax
    Standard software licence receipts were not fees for technical services; ancillary support was also excluded, while refund adjustment was remanded.
    June 16, 2026   Case LawsIncome Tax
    Inordinate delay not condoned without sufficient cause; double taxation relief allowed for same income subject to verification
    June 16, 2026   Case LawsIncome Tax
    Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
    June 16, 2026   Case LawsIncome Tax
    Agricultural land outside municipal limits can fall outside capital asset status without proving continuous cultivation.
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    June 16, 2026   Circulars GST
    GST Appellate Tribunal Bengaluru Bench begins functioning, with Karnataka appeals now to be filed under the new procedure rules.
    June 16, 2026   Circulars GST
    GSTAT Chennai Bench Commences Operations and Sets Filing Jurisdiction for Specified Tamil Nadu Districts
    June 16, 2026   Circulars FEMA
    Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring and compliance.
    June 16, 2026   Circulars Customs
    Extended container scanning hours streamline cargo clearance at Kolkata Port, while existing DPD and transit procedures remain unchanged.
    June 16, 2026   Case Laws GST
    Saving provision preserves service tax proceedings after repeal; writ challenge to notice fails and adjudication continues.
    June 16, 2026   Case Laws GST
    GST registration cancellation can be restored after pending returns and dues are paid under Rule 22(4)
    June 16, 2026   Case Laws GST
    GST notice service after registration cancellation requires alternative modes; portal upload alone is insufficient for valid assessment proceedings
    June 16, 2026   Case Laws GST
    Composite GST assessment orders covering multiple tax periods are impermissible; separate proceedings must be issued for each period.
    June 16, 2026   Case Laws Income Tax
    Trust approval upheld where religious expenditure stayed within the statutory limit despite religious objects challenge.
    June 16, 2026   Case Laws GST
    Governmental Authority exemption for municipal water supply services upheld; pure agent treatment rejected in a tripartite project arrangement.
    June 16, 2026   Case Laws Income Tax
    Reassessment on depreciation change fails where MAT book profit is unaffected and disclosure was already on record
    June 16, 2026   Case Laws Income Tax
    Intra-family cash transactions were not treated as loans or deposits, so penalty provisions for acceptance and repayment failed.
    June 16, 2026   Case Laws Income Tax
    Residential property investment exemption survives delayed sale deed registration where possession and substantial payment were already made
    June 16, 2026   Case Laws Income Tax
    Debatable capital gains taxability under a development agreement defeats concealment penalty despite sustained addition
    June 16, 2026   Case Laws Income Tax
    Binding interim judicial directions barred TDS default for leave fare concession payments, and penalty fell with demand
    June 16, 2026   Case Laws Income Tax
    Specific charge in penalty proceedings for under-reporting or misreporting of income required; vague invocation made penalty unsustainable.
    June 16, 2026   Case Laws Income Tax
    Standard software licence receipts were not fees for technical services; ancillary support was also excluded, while refund adjustment was remanded.
    June 16, 2026   Case Laws Income Tax
    Inordinate delay not condoned without sufficient cause; double taxation relief allowed for same income subject to verification
    June 16, 2026   Case Laws Income Tax
    Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidence.
    June 16, 2026   Case Laws Income Tax
    Agricultural land outside municipal limits can fall outside capital asset status without proving continuous cultivation.

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      Home› Highlights › GST › 2023 › November, 2023 › This
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      GST

      Exemption from GST - educational institution - fee collected by...

      Coaching Fees for Entrance Exams Not Exempt from GST; Case Sent Back for Review Based on Tax Exemption Rules.

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      GSTNovember 3, 2023Case LawsHC
      Exemption from GST - educational institution - fee collected by the petitioner from its enrolled students to extend the benefit of coaching for entrance examination and other educational services would not be exempted service - Matter restored back to consider the submission in view of exemption notification and CBIC circular in this regard - HC
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