Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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Credit rating and annual surveillance receipts were held not taxable as fees for technical services under the India-Singapore DTAA because the determinative test was whether technical know-how, skill, technology or process had been made available to the client. The Tribunal found that clients received only the rating output, not the underlying expertise or technology used to produce it, and no know-how was transferred. The addition was therefore deleted.
Credit rating and annual surveillance receipts were held not taxable as fees for technical services under the India-Singapore DTAA because the determinative test was whether technical know-how, skill, technology or process had been made available to the client. The Tribunal found that clients received only the rating output, not the underlying expertise or technology used to produce it, and no know-how was transferred. The addition was therefore deleted.
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