Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Goods Transport Agency service under Section 65(50b) depends on road transport coupled with issuance of a consignment note, without distinguishing incorporated transporters from individual truck owners. The phrase "consignment note, by whatever name called" makes the document's substance, rather than its label, decisive. Pay slips containing vehicle details, goods description and quantity, origin and destination, and transporter acknowledgment may substantially satisfy that description. Where such documents evidence movement of goods, the transportation may fall within GTA service even if no document is formally titled a consignment note. Consequently, taxability follows and a refund claim for tax deposited during investigation may not be maintainable.
Goods Transport Agency service under Section 65(50b) depends on road transport coupled with issuance of a consignment note, without distinguishing incorporated transporters from individual truck owners. The phrase "consignment note, by whatever name called" makes the document's substance, rather than its label, decisive. Pay slips containing vehicle details, goods description and quantity, origin and destination, and transporter acknowledgment may substantially satisfy that description. Where such documents evidence movement of goods, the transportation may fall within GTA service even if no document is formally titled a consignment note. Consequently, taxability follows and a refund claim for tax deposited during investigation may not be maintainable.
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