Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Supply or not - levy of GST - sub-leasing of land - collection of LAD Fund alongwith rent - amount collected towards Local Area Development Fund (LAD Fund ), which is kept separately and used for development of the affected area as per the guidelines of MNRE - utilization of the LAD fund amount under the direction of Committee, for the intended purposes does not involve in supply of any service by the Committee - The amount collected by the applicant towards LAD fund forms part of value of supply of rental/leasing service and hence is taxable under forward charge mechanism. - Liable to GST - AAR
Supply or not - levy of GST - sub-leasing of land - collection of LAD Fund alongwith rent - amount collected towards Local Area Development Fund (LAD Fund ), which is kept separately and used for development of the affected area as per the guidelines of MNRE - utilization of the LAD fund amount under the direction of Committee, for the intended purposes does not involve in supply of any service by the Committee - The amount collected by the applicant towards LAD fund forms part of value of supply of rental/leasing service and hence is taxable under forward charge mechanism. - Liable to GST - AAR
Note: It is a system-generated summary and is for quick reference only.
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