Held - We find that the appellant has filed the application within six months of order passed by the GAAR as required under the provisions of Secti.....

Held - The appellant’s institutions are run by a ‘Charitable Institute’ namely ‘Asian School of Film and TV’, which is recognised and reg.....

Held - The applicant is a company enacted under the Company Act, 1956. They are having necessary expertise in the fields of Computer Animation, IT-.....

Held - Since the “Services provided by an educational institution to its students, faculty and staff” is exempt from tax under the Central Good.....