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

by Team Taxcharcha0857

[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

It is irrelevant whether the assessee is a public sector undertaking. Unless specifically provided under law or intended by necessary implication under specific provisions of law, or held in binding judicial precedents; a public sector undertaking cannot legitimately claim a preferential treatment in determination of its tax liabilities.- ITAT Delhi

Team Taxcharcha

Where the assessee provided all the confirmation of the creditors at the CIT(A) level, the orders of the lower authorities set aside and send back for reconsideration – ITAT Delhi

Team Taxcharcha

It is an undisputed fact that during the year the assessee did not earn any exempt income. The Hon’ble High Court of Delhi in the case of CHEM Invest Pvt. Ltd. Vs. CIT (supra) has clearly held that if there is no exempt income no disallowance can be made.- ITAT Delhi

Team Taxcharcha