Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Service of affiliation and inspection fees charged by universities are not covered by the exemption for 'service in connection with admission of students or conduct of examination'; such fees are independent services provided to grant affiliation and precede any admission, which is governed by statutory criteria and institutional infrastructure. The High Court rejects an extended reading of the exemption that would treat affiliation-related services as admission services, endorses the contrary view in the later precedent and holds affiliation fees amenable to GST. The matter is remitted to the Single Judge for determination on any other grounds remaining in dispute.
Service of affiliation and inspection fees charged by universities are not covered by the exemption for 'service in connection with admission of students or conduct of examination'; such fees are independent services provided to grant affiliation and precede any admission, which is governed by statutory criteria and institutional infrastructure. The High Court rejects an extended reading of the exemption that would treat affiliation-related services as admission services, endorses the contrary view in the later precedent and holds affiliation fees amenable to GST. The matter is remitted to the Single Judge for determination on any other grounds remaining in dispute.
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