Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently br...
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
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State universities collecting affiliation fees and no-objection certificate fees were held not to make a taxable supply under GST because their affiliation and NOC functions were mandatory statutory duties, not voluntary commercial activity carried on in the course or furtherance of business. The Court distinguished the universities from the State Government and local authorities, and applied the definition of business in Section 2(17) to conclude that such receipts did not fall within Section 7. The GST assessment orders on those fees were therefore set aside, and the exemption notifications were not examined.
State universities collecting affiliation fees and no-objection certificate fees were held not to make a taxable supply under GST because their affiliation and NOC functions were mandatory statutory duties, not voluntary commercial activity carried on in the course or furtherance of business. The Court distinguished the universities from the State Government and local authorities, and applied the definition of business in Section 2(17) to conclude that such receipts did not fall within Section 7. The GST assessment orders on those fees were therefore set aside, and the exemption notifications were not examined.
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