Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
Centage-based project management services for construction projects, including project reports, technical sanctions, tendering, supervision, monitoring and coordination, are classifiable as construction project management services under SAC 998339 and taxable at 18% GST. The pure-services exemption does not apply because State and coastal highways and tourism corridor roads were not established as roads or bridges within functions entrusted to Panchayats or Municipalities. The concerned Government Administrative Department is the recipient because it owns the projects, requisitions the services and assigns implementation. A funding agency that only disburses consideration, reviews and monitors does not become the recipient; invoices must be issued to the Administrative Department.
Centage-based project management services for construction projects, including project reports, technical sanctions, tendering, supervision, monitoring and coordination, are classifiable as construction project management services under SAC 998339 and taxable at 18% GST. The pure-services exemption does not apply because State and coastal highways and tourism corridor roads were not established as roads or bridges within functions entrusted to Panchayats or Municipalities. The concerned Government Administrative Department is the recipient because it owns the projects, requisitions the services and assigns implementation. A funding agency that only disburses consideration, reviews and monitors does not become the recipient; invoices must be issued to the Administrative Department.
Note: It is a system-generated summary and is for quick reference only.
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