Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
Hiring diesel generator sets is analysed by applying the settled attributes of a transfer of the right to use goods: identified goods must be delivered, possession and effective control must pass, and the customer must use the goods for its own purposes. Where only a permission or licence to use is given and the supplier retains effective control, the arrangement may fall within supply of tangible goods service; where control and possession pass, it is treated as a deemed sale outside that service category. The text also notes that pre-notice payment for transportation charges was treated as settling that component, so no further proceedings survived on that part.
Hiring diesel generator sets is analysed by applying the settled attributes of a transfer of the right to use goods: identified goods must be delivered, possession and effective control must pass, and the customer must use the goods for its own purposes. Where only a permission or licence to use is given and the supplier retains effective control, the arrangement may fall within supply of tangible goods service; where control and possession pass, it is treated as a deemed sale outside that service category. The text also notes that pre-notice payment for transportation charges was treated as settling that component, so no further proceedings survived on that part.
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