“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
