Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
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Benefit of exemption from GST - educational institution or not - The court scrutinized the applicability of GST on four categories of services: (a) Conduct of entrance exams like NEET. (b) Awarding of qualifications like Diplomate of National Board (DNB) and Fellow of National Board (FNB). (c) Conducting screening tests for foreign medical graduates. (d) Accreditation services to institutions. - The court found that for conducting NEET and other entrance exams, as well as for awarding DNB and FNB qualifications, the petitioner qualifies for GST exemption. However, for screening tests and accreditation services, the court held that these do not fall under the exempt categories as they are not direct educational activities or services provided directly to students.
Benefit of exemption from GST - educational institution or not - The court scrutinized the applicability of GST on four categories of services: (a) Conduct of entrance exams like NEET. (b) Awarding of qualifications like Diplomate of National Board (DNB) and Fellow of National Board (FNB). (c) Conducting screening tests for foreign medical graduates. (d) Accreditation services to institutions. - The court found that for conducting NEET and other entrance exams, as well as for awarding DNB and FNB qualifications, the petitioner qualifies for GST exemption. However, for screening tests and accreditation services, the court held that these do not fall under the exempt categories as they are not direct educational activities or services provided directly to students.
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