Commercial training or coaching: non-profit institutes may attract service tax on fees despite charitable status.
A tribunal found that an institute recognized as charitable, with education as its primary non profit object, did not provide a commercial activity and thus its training was not commercial. The revenue board issued a circular asserting that the term commercial training or coaching refers to the activity, not the provider's profit motive, and that service tax is chargeable on the gross amount received for services irrespective of charitable or non profit status, creating a conflict pending apex court resolution.

Double taxation avoidance agreement promotes cross-border economic cooperation and tax stability between India and Albania.
The Cabinet approved the Agreement for avoidance of double taxation and prevention of fiscal evasion between India and Albania, to be signed and to enter into force after each country completes required internal procedures; the Agreement aims to promote cross-border economic cooperation by stimulating the flow of capital, technology and personnel and by providing tax stability and facilitating mutual cooperation.

Investment protection obligations ensure reciprocal national and most favoured nation treatment, with dispute resolution via arbitration.
The Bilateral Investment Promotion and Protection Agreement between India and Jordan enters into force after exchange of Instruments of Ratification, imposing reciprocal obligations to promote and protect investments and to admit investments under domestic law. Investments are to receive National Treatment and Most Favoured Nation Treatment, including Most Favoured National Treatment in respect of investments, and the Agreement establishes a dispute resolution framework of negotiations, conciliation and international arbitration.

Tax-free bond interest exemption confirmed where interest income is exempt provided the bonds are registered in the holder's name.
Approval was granted for tax-exempt bonds issued by a designated infrastructure finance company with interest income being exempt from income tax; the exemption is conditional on the bonds being registered in the name of the holder, making registration the essential eligibility requirement for the tax relief.

Double taxation avoidance agreements now operative after successive adoption, ratification and entry into force enabling cross-border tax relief.
Notifications were issued to implement the Double Taxation Avoidance Agreements following signature on 8 February 2006, adoption by a successor state on 3 June 2006, ratification by the other successor on 7 November 2007, and entry into force on 23 September 2008, thereby enabling the treaties' operative application for avoidance of double taxation.

Unreasonable strike: government deems transporters' demands unjustified and outlines regulatory and financial responses pending statutory measures.
The Government regards the AIMTC strike as unreasonable because it has taken measures addressing the core demands: a recent diesel price reduction with further monitoring, bank-led loan restructuring covering truck finance, engagement on tyre duties and cartel concerns, service tax notifications and possible exemptions for GTA subcontract services, and redressal for TDS grievances. It rejects a toll moratorium due to contractual and financing implications for highway projects, notes permit facilitation under existing law while limited by state taxation powers, and states the Carriage by Road Act rules are pending stakeholder consultation.

Service tax exemption on GTA input services prevents double taxation on subcontracted transport-related services used during goods transport.
Service tax exemption applies to specified services supplied to a Goods Transport Agency by sub contractors, including clearing and forwarding, manpower supply, cargo handling, storage and warehousing, business auxiliary, packaging, business support and supply of tangible goods. The exemption addresses double taxation that would arise because expenditure on these inputs is included in the gross freight base after abatement while GTAs are ineligible for credit, thereby preventing tax being levied twice on the same transport-related inputs.

Income arising in India: liaison office activities not taxable, while purchase-for-export exception recognized for its operations.
The liaison office's functions-supplier enquiry, sampling, quality checks, exporter coordination, logistics follow-up and social audits-were assessed against whether they caused income accruing or arising in India or created a business connection. The Authority for Advance Rulings found that no income accrues or arises in India to the applicant, accepted that the activities were "confined to the purchase of goods in India for the purpose of export," and therefore did not call for taxation of the applicant's income on that basis.