Exemption u/s. 11 & 12 - Capitation Fees - Providing Education ...

Income Tax

September 20, 2023

Exemption u/s. 11 & 12 - Capitation Fees - Providing Education services - Being a school not the professional institutions - assessee has collected ‘corpus donations’ - the observation of the AO in light of above said Act that the assessee has violated the Tamil Nadu Education Institutions (Prohibition of Collection of Capitation Fee) Act, 1992, and not entitled for exemption u/s. 11 of the Act, is totally absurd and devoid of merits. - AT

View Source

← Previous Next →

Exemption u/s. 11 & 12 - Capitation Fees - Providing Education ...

Income Tax

September 20, 2023

You may also like:

Exemption of security service - to Visvesvaraya National Institute of Technology, Nagpur - Sr. No. 66 of Notification No. 12/2017 clearly states that only services...

Exemption from GST - educational assessment examination (ASSET) with its variants provided by the applicant to school/educational organization - ASSET being held by the...

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,...

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

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...

Classification of supply - composite supply of goods and services - services provided by the Applicant under the ICT @ School Project - Benefit of exemption not...

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

Exemption u/s 11(1) - A.O. himself in the assessment order, more than 80% of the receipts are on account of continuing education, diploma and certificate programmes -...

Exemption u/s 11 - Providing hostel facilities - The assessee is not admitting other persons in the building. It is providing facility only to the students, and there...

Provided Bus/Minibus to for transporting employees, school children, families from various places to the place of their work, school etc. do not falling within the scope...

Quick Updates: