Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Page of 4826
Press 'Enter' after typing page number.
81 to 100 of 96510 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Academic coaching for students of Standards 5 to 12 was treated as supplementary tuition, not as services supplied by an educational institution. The Authority found that the activity did not amount to pre-school education, education up to higher secondary level or equivalent, curriculum-based education leading to a recognised qualification, or approved vocational education. As the applicant did not fall within the definition of "educational institution" under the exemption notification, Entry 66 exemption was unavailable. The service was therefore classified as commercial training and coaching under SAC 999293 and held taxable at 18% GST.
Academic coaching for students of Standards 5 to 12 was treated as supplementary tuition, not as services supplied by an educational institution. The Authority found that the activity did not amount to pre-school education, education up to higher secondary level or equivalent, curriculum-based education leading to a recognised qualification, or approved vocational education. As the applicant did not fall within the definition of "educational institution" under the exemption notification, Entry 66 exemption was unavailable. The service was therefore classified as commercial training and coaching under SAC 999293 and held taxable at 18% GST.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
