Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
