Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
Mapping Services provided to various Municipal Corporation & Councils - The Services are provided by the applicant are the relation to Urban planning including town planning and Planning of land-use and construction of buildings in as much as all the said activities help the local authorities to do Planning, Urban Planning & Control the Land use by the general. The Services supplied by them are covered under Article 243W of the Constitution, as functions entrusted to Municipality. - Being pure service, eligible for exemption from GST.
Mapping Services provided to various Municipal Corporation & Councils - The Services are provided by the applicant are the relation to Urban planning including town planning and Planning of land-use and construction of buildings in as much as all the said activities help the local authorities to do Planning, Urban Planning & Control the Land use by the general. The Services supplied by them are covered under Article 243W of the Constitution, as functions entrusted to Municipality. - Being pure service, eligible for exemption from GST.
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