Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
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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.
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