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...
Charitable activities undertaken by assessee were found to be educational in nature despite receiving fees and corporate donations. Activities were systematic, with curated courses designed for skilling and educating students, fulfilling essential ingredients of formal education. Corporate receipts were mainly from CSR obligations, utilized solely for educational purposes. Affiliation with regulatory authority not essential for education u/s 2(15) as per Supreme Court precedents. Assessee's centers approved by NSDC, a nodal agency for vocational and technical training. Imparting education through virtual mode or new technologies does not detract from structured education if formal systematic process followed. Tribunal correctly held assessee's activities as educational u/s 2(15).
Charitable activities undertaken by assessee were found to be educational in nature despite receiving fees and corporate donations. Activities were systematic, with curated courses designed for skilling and educating students, fulfilling essential ingredients of formal education. Corporate receipts were mainly from CSR obligations, utilized solely for educational purposes. Affiliation with regulatory authority not essential for education u/s 2(15) as per Supreme Court precedents. Assessee's centers approved by NSDC, a nodal agency for vocational and technical training. Imparting education through virtual mode or new technologies does not detract from structured education if formal systematic process followed. Tribunal correctly held assessee's activities as educational u/s 2(15).
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