Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
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 
TaxTMI 
of 4807 
Join Channel 
