Grant Thornton TaxPod - November 2022

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About TaxPod

The Indian tax and regulatory space is changing at an unprecedented rate. We are witnessing policy announcements, legislative changes, judicial precedents and clarifications almost daily. This has made it challenging for corporate professionals to stay abreast of relevant developments. The aim of the TaxPod series is to keep you updated with key tax and regulatory developments of the past month in a few minutes. Please do provide your feedback to us about this edition of the taxpod at nto@in.gt.com.

What’s new

  • The Apex Court lays down key principles in relation to educational institutions for tax exemption
  • The Apex Court settles the controversy in relation to interpretation of the expression “General public utility” for charitable organisations
  • Central Board of Indirect Taxes and Customs clarifies that payments made using Form DRC-03 are not valid modes of payment for pre-deposits under the erstwhile central excise and service tax laws

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