Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
Allocation of enhanced FSI/TDR proceeds between cooperative society and individual flat-owners; tribunal deletes society LTCG addition, remits 80P ver...
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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