case, the Tribunal was right in not considering that the capitation fee received by the assessee trust is a revenue receipt liable for taxation under ... Tribunal was right in not considering that the trust was receiving capitation fee for admission of students under management quota, as it would clearly prove
liberty to approve the fee structure or to propose some other fee which can be charged by the institute. The fee fixed by the Committee ... institution, to approve their fee structure, as against the fee determined by the Committee.
(h) The fee so prescribed would be in operation
contrary to prescribed
fee, by circumventing law. Such amount, termed as “Capitation Fee” by the
Revenue, whereas termed as “Voluntary Contributions” or “Donations ... fees from the students in accordance
with the AICTE norms; apart from the applicable fees, they have also collected
various other amounts towards tuition fees
termed 'per capita tax; capitation tax; capitation; head tax'.
37. The dictionary definition of "capitation fee" is very different from ... capitation fee in the Karnataka Act , was that any amount in excess of the fee charged in the Government college would amount to capitation fee
Tamil Nadu Educational Institutions (Prohibition of Collection of Capitation Fct:) Act, 1992 (for short, Capitation Fee Act), being a special enactment to prohibit collection ... relating to the collection of fees, i.e., either admission fee or tuicion fee or other fees prescribed by the University in an affiliated college
regulations that will ensure
excellence in education, while forbidding charging of capitation fee and
profiteering by the institution. Since the object of setting ... management, which would not be entitled to charge a
capitation fee. Appropriate machinery can be devised by
the State or university to ensure that
Hotel Management and Catering Technology
Courses Proposed tuition Development Total
fees including fees
special fees
Hotel Management &
Catering Technology
1. Free seat ... Student 43200 3500 46700
Tuition fees shall include special fees and laboratory fees and shall be inclusive of library expenditure, maintenance expenditure, training cost
Appellate Tribunal is right in law in confirming
the addition of Capitation Fee of Rs.5,60,000/- as
Undisclosed Income of the appellant without ... search or any document or material to
prove the payment of Capitation Fee ?
2. The facts, in brief, are as under
contrary to prescribed
fee, by circumventing law. Such amount, termed as “Capitation Fee” by the
Revenue, whereas termed as “Voluntary Contributions” or “Donations ... benefit of
Section 11 with respect to the receipts of the capitation fees/monies under
the head donation from its sister trusts.
(2) Whether
liberty to approve the fee
structure or to propose some other fee, which can be charged by the
Institute. The fee fixed by the Committee ... Training Institutions. The Fee
Committee shall give the institution an opportunity of
being heard before fixing any fee or fees. The fees
fixed
