Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
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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