Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

The assessee’s activity of running play school cannot be said ...

Income Tax

July 20, 2016

The assessee’s activity of running play school cannot be said that it is a formal education. In view of the above, we are of the opinion that the assessee is not entitled for registration u/s 12AA of the Act - AT

View Source

 


 

You may also like:

  1. Exemption form GST - Education being provided by the applicant - Running of 'Isha Samskriti' / Gurukul - The Applicant is neither providing pre-school education nor...

  2. Franchisee fees - satellite schools which are running under the name and logo of Delhi Public School - not liable to tax and additions deleted following principle of...

  3. Classification of services - Whether or not, the Boards and the University are educational institutions - Held Yes - education would mean the entire process of learning,...

  4. Charitable activity u/s 2(15) - the assessee is a coaching institution which is not imparting any formal education resulting in degrees awarded by the recognized...

  5. Demand of service tax - Management consultancy service - activity of running, operating and managing the entire hotel business - As both Members have a difference of...

  6. Naturally bundled service - The hostel service and education services are naturally bundled in the ordinary course of business and it is the education service that gives...

  7. Denial of registration u/s. 12AA - Charitable activity u/s 2(15) - quality education - running an existing institution - further, adoption of a running school and...

  8. Exemption u/s 11 - Charitable activity u/s 2(15) - As in view of the narrow and restricted meaning given to the term “education” as used in Section 2(15) of the Act, the...

  9. Rejection of registration u/s 12AA - When the school is running on commercial lines under the clad of charitable purpose, the parties were justified making enquiries and...

  10. Exemption form GST - Nashik Cambridge Pre-School - supply of Pre-school education service to its students against fee - supply of some goods to its Pre-school students,...

 

Quick Updates:Latest Updates