Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
Page of 4798
Press 'Enter' after typing page number.
2021 to 2040 of 95957 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
AAR admitted a registered recipient's advance ruling application, relying on Calcutta HC authority that a registered person can seek ruling on merits. It held that the temple's grant of licence to collect human hair from its premises was a separate commercial arrangement, distinct from devotees' religious tonsuring, and constituted a supply of service under GST because the temple transferred a right for consideration in the course of business. The exemption for human hair as goods did not apply because the transaction was not a sale of goods but a licensed service. The question whether the temple was business premises was not answered as it fell outside the limited scope of advance ruling jurisdiction.
AAR admitted a registered recipient's advance ruling application, relying on Calcutta HC authority that a registered person can seek ruling on merits. It held that the temple's grant of licence to collect human hair from its premises was a separate commercial arrangement, distinct from devotees' religious tonsuring, and constituted a supply of service under GST because the temple transferred a right for consideration in the course of business. The exemption for human hair as goods did not apply because the transaction was not a sale of goods but a licensed service. The question whether the temple was business premises was not answered as it fell outside the limited scope of advance ruling jurisdiction.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
