Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Exemption for an educational institution under section 10(23C)(iiiab) was allowed because the Tribunal found the issue squarely covered by its earlier order in the assessee's own case, which had followed the Rajasthan High Court's view, and there was no change in facts for the years under consideration. On that basis, the Tribunal declined to depart from the earlier reasoning and sustained the assessee's claim to exemption as a wholly or substantially Government-financed educational institution. As a result, the additions linked to the assessment no longer survived and the revenue's appeals were dismissed.
Exemption for an educational institution under section 10(23C)(iiiab) was allowed because the Tribunal found the issue squarely covered by its earlier order in the assessee's own case, which had followed the Rajasthan High Court's view, and there was no change in facts for the years under consideration. On that basis, the Tribunal declined to depart from the earlier reasoning and sustained the assessee's claim to exemption as a wholly or substantially Government-financed educational institution. As a result, the additions linked to the assessment no longer survived and the revenue's appeals were dismissed.
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