Taxcharcha
G.S.TRecent Case Laws

The Long duration post graduate programs offered by Indian Institute of Management, Bangalore will be exempt from GST under Si. no. 66 of the Notification No. 12/2017 CT(R) – AAR Karnataka

[docxpresso file=”https://taxcharcha.com/wp-content/uploads/2019/03/AAR-Karnataka.odt” comments=”true” SVG=”true”]

To download order, The Karnataka Appellate Authority for Advance Ruling – IIMB

The Authority on Advance Rulings – Karnataka – IIMB

 

Related posts

That the return of notices issued under Section 133(6) unserved by the postal authorities is not sufficient to reach to the conclusion that sales to those parties are not genuine where the assesse has provided all the documentary evidence to prove genuineness of the sales. Further, disallowance on the ground of non-genuine sales cannot be a basis for addition u/s 68 of the Income Tax Act, 1961 – ITAT Delhi

Team Taxcharcha

Even if no activity has been carried out by the assessee-society towards its objects, it would not make the assessee-society disentitle for approval under section 80G of the I.T. Act. – ITAT Delhi

Team Taxcharcha

When the assessee company stands dissolved as defunct company u/s 560(5) of the Companies Act, 1956 (section 248(2) of the Companies Act, 2013) that doesn’t mean that income tax proceedings and appeals become infructuous. – Supreme Court of India

Team Taxcharcha