Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
Leasing by a Town Panchayat of weekly-market entrance-fee collection rights to tender contractors is undertaken in its capacity as a public authority where it directly relates to the statutory function of markets and fairs. The phrase "in relation to" covers integral, incidental and ancillary arrangements needed to discharge that function. Contractors' collection under Panchayat-prescribed fees, receipts and conditions does not change the activity's statutory character or make it independently commercial. The leasing is neither a supply of goods nor a supply of services and therefore falls outside GST under the applicable notification.
Leasing by a Town Panchayat of weekly-market entrance-fee collection rights to tender contractors is undertaken in its capacity as a public authority where it directly relates to the statutory function of markets and fairs. The phrase "in relation to" covers integral, incidental and ancillary arrangements needed to discharge that function. Contractors' collection under Panchayat-prescribed fees, receipts and conditions does not change the activity's statutory character or make it independently commercial. The leasing is neither a supply of goods nor a supply of services and therefore falls outside GST under the applicable notification.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
