Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaki...
DSCL qualified as a Governmental Authority because it was a government-established special purpose vehicle with 90% or more governmental equity/control and was set up to implement urban local body functions. Its services for the Smart City/ESCO water-supply project to UJS were exempt under Serial No. 4 of Notification No. 12/2017-Central Tax (Rate) because water supply is a Twelfth Schedule municipal function. The question whether the tripartite arrangement created two distinct supplies was held not maintainable within the questions raised. DSCL was also held not to be a pure agent under Rule 33, so the contractor-related amounts formed part of the value of supply.
DSCL qualified as a Governmental Authority because it was a government-established special purpose vehicle with 90% or more governmental equity/control and was set up to implement urban local body functions. Its services for the Smart City/ESCO water-supply project to UJS were exempt under Serial No. 4 of Notification No. 12/2017-Central Tax (Rate) because water supply is a Twelfth Schedule municipal function. The question whether the tripartite arrangement created two distinct supplies was held not maintainable within the questions raised. DSCL was also held not to be a pure agent under Rule 33, so the contractor-related amounts formed part of the value of supply.
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