“It is an undisputed fact that the process of conducting examination is not limited/restricted to the test centre. Examination is an incomplete activity without assessment. Scanning of answer sheets and qualifying marks is an essential part albeit main objective of the examination process. Educational institutions or the examinees do not look at these activities in isolation,” the Authority for Advance Ruling said while ruling in favour of providing exemption to activities relating to examination, provided by an external agency.
Source: a2ztaxcorp.com
Latest Posts in "India"
- Supreme Court: VAT Credit Cannot Be Denied Due to Supplier’s Tax Default
- Trickiest countries in which to achieve compliance
- India announces changes in the Invoice Management System
- GST: India’s Grand Federal Bargain Becomes Imperfect Political Compromise After Eight Years
- GST 2.0 Boosts Bengal’s Economy with Rate Cuts on Local Goods and Industries
