RWA’s eligibility to exemption on amount collected “upto Rs. 7500" under Madras HC scanner

Madras HC issues notice to Revenue in writ challenging order of Tamil Nadu Authority for Advance Ruling (AAR) which denied exemption on contribution received by a Resident Welfare Association (RWA) where such contribution exceeded Rs. 7500 per month; Notes Petitioner’s contention that said order had wrongly interpreted SI. No. 77(c) of Notification No.12/2017-C.T.(Rate) as amended vide Notification No. 2/2018-C.T. (Rate) w.e.f. January 25, 2018...