Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
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Residential staff quarters built for Government departments and agencies were treated as intended for personal use, so the demand on those contracts remained dropped. Services for GETCO and other non-commercial Government works were also sustained as non-taxable, including transmission and distribution of electricity works covered by exemption principles. By contrast, construction services for APMC were held taxable for the pre-negative list period because APMC renting or allotting space is commercial in nature under Supreme Court precedent. The extended period was upheld due to non-registration, non-filing, non-payment and suppression, while recomputation had to allow the works contract composition scheme and cum-tax benefit, with penalty to follow the revised demand.
Residential staff quarters built for Government departments and agencies were treated as intended for personal use, so the demand on those contracts remained dropped. Services for GETCO and other non-commercial Government works were also sustained as non-taxable, including transmission and distribution of electricity works covered by exemption principles. By contrast, construction services for APMC were held taxable for the pre-negative list period because APMC renting or allotting space is commercial in nature under Supreme Court precedent. The extended period was upheld due to non-registration, non-filing, non-payment and suppression, while recomputation had to allow the works contract composition scheme and cum-tax benefit, with penalty to follow the revised demand.
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