Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Classification of supply - activity of printing of Question Paper, OMR Sheets, Answer Sheets, Marks sheets, Certificate, and other documents related/ required by the Board as well as Universities on behalf educational Institutions - The Authority for Advance Ruling, Uttar Pradesh, rules in favor of the applicant, stating that their printing activities for educational institutions constitute a supply of services. They are eligible for exemption under Sr. No. 66 of Notification No. 12/2017-CT (Rate) for services related to the conduct of examinations.
Classification of supply - activity of printing of Question Paper, OMR Sheets, Answer Sheets, Marks sheets, Certificate, and other documents related/ required by the Board as well as Universities on behalf educational Institutions - The Authority for Advance Ruling, Uttar Pradesh, rules in favor of the applicant, stating that their printing activities for educational institutions constitute a supply of services. They are eligible for exemption under Sr. No. 66 of Notification No. 12/2017-CT (Rate) for services related to the conduct of examinations.
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