Concurrent anticipatory-bail jurisdiction permits applications before either forum, while secured evidence may negate custodial interrogation in GST e...
Transfer Pricing Officer jurisdiction is transaction-specific, excluding permanent establishment determinations and requiring independent assessment o...
Rental income valuation requires credible local comparables; family-business salary and commercially expedient unsecured-loan interest remained deduct...
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 4891 
