Topic

Grant-in-Aid

6 articlesLatest July 2026
Grant-in-Aid to Schools | Discretionary State Funding Cannot Be Claimed Retrospectively Even Upon Meeting Revised Eligibility : Bombay HC
Case Law Analysis
|Bombay High Court

Grant-in-Aid to Schools | Discretionary State Funding Cannot Be Claimed Retrospectively Even Upon Meeting Revised Eligibility : Bombay HC

Private schools cannot demand retroactive grant-in-aid payments merely because they later qualified under updated state policy. The Bombay High Court affirmed that such funding is a policy choice, not a legal entitlement, safeguarding state fiscal autonomy and preventing unpredictable liabilities in public education financing.

Grant-in-Aid Entitlement for Teachers in 95% Aided Schools | Sanctioned Posts & Public Interest Override Procedural Defects : Himachal HC
Case Law Analysis
|Himachal Pradesh High Court

Grant-in-Aid Entitlement for Teachers in 95% Aided Schools | Sanctioned Posts & Public Interest Override Procedural Defects : Himachal HC

The Himachal Pradesh High Court ruled that teachers appointed to sanctioned posts in 95% aided schools are entitled to state grant-in-aid even if appointment procedures deviated from formal rules, provided the hiring served the public interest in uninterrupted education. This sets a precedent protecting educators hired to fill critical vacancies where bureaucratic delays threatened student welfare.

Finance Act 1994 | Government Grant-in-Aid for Capital Expenditure Not Taxable as Service Consideration : CESTAT
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Finance Act 1994 | Government Grant-in-Aid for Capital Expenditure Not Taxable as Service Consideration : CESTAT

CESTAT rules that reimbursement of capital expenditure under government grant-in-aid schemes does not constitute 'consideration' for taxable services under Section 66E(e) of the Finance Act, 1994. The decision clarifies that such grants, even with counter-obligations, are not subject to service tax under the reverse charge mechanism, providing relief to businesses availing government subsidies.