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- Whether surrender value exacted from policy holders on pre-mature exit is a consideration leviable to tax ?
Whether surrender value exacted from policy holders on pre-mature exit is a consideration leviable to tax ?
TRT-2025-717
Issue Favourable to Tax Payer ?:- yes
Held - It is common ground that upon an insured ceasing to comply with the obligation to pay the premium at stipulated intervals, the policy is dee.....
TRT-2025-722
Issue Favourable to Tax Payer ?:- yes
Held - Having considered the rival contentions, we are satisfied that surrender charges are permitted to be levied by IRDA, by way of penal charges.....
- Whether courses offered by an institute as per a specified curriculum is exempted from GST ?
- Whether GST is applicable to grants / donations / aids received by Charitable Institute?
- Whether the interest component of EMI of loan advanced by the Bank is exempt from GST ?
- Whether GST is applicable on foreclosure charges on premature termination of loans ?
- Whether leasing of land for construction of property is leviable to GST ?
- Whether supplies ancillary to the transmission and distribution of electricity are exempt ?
- Whether services provided for conducting exams are eligible for GST exemption?
- Whether hostel accommodation provided by Trusts is exempted from GST ?
- Whether cheque bouncing / dishonoring charges collected from defaulting customers is leviable to GST ?
- Whether sale of land after undertaking development activities/ amenities is taxable supply under GST ?
