Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
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GST exemptions for sub-contracted manpower supply under Serial Nos. 3 and 3A require the supply to be made directly to a specified Government recipient. Supply to a private principal contractor does not meet that condition merely because the contractor executes a State water-supply project or the ultimate beneficiary is governmental. The recipient requirement applies independently; characterisation as a pure service connected with a constitutional function or as a qualifying composite supply cannot cure its absence. The claimed exemptions were denied, the advance ruling was upheld, and the supply remained taxable under the applicable classification and rate provisions.
GST exemptions for sub-contracted manpower supply under Serial Nos. 3 and 3A require the supply to be made directly to a specified Government recipient. Supply to a private principal contractor does not meet that condition merely because the contractor executes a State water-supply project or the ultimate beneficiary is governmental. The recipient requirement applies independently; characterisation as a pure service connected with a constitutional function or as a qualifying composite supply cannot cure its absence. The claimed exemptions were denied, the advance ruling was upheld, and the supply remained taxable under the applicable classification and rate provisions.
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