Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Place of Supply of Services - Clinical Research services - outside India or not - applicant receives goods in India and the testing process is also carried out in India - since goods are physically made available by their sponsors in India, the place of supply of services is in India as per Section 13(3)(a) of the IGST Act - Since the place of supply is in taxable territory, same cannot be considered as Export of Services
Place of Supply of Services - Clinical Research services - outside India or not - applicant receives goods in India and the testing process is also carried out in India - since goods are physically made available by their sponsors in India, the place of supply of services is in India as per Section 13(3)(a) of the IGST Act - Since the place of supply is in taxable territory, same cannot be considered as Export of Services
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
