Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Liability of GST - Indian Institute of Management, Tiruchirapalli, Tiruchirappalli (IIM) - The Applicant is a Government Entity Under GST Law. - The applicant is liable to deduct tax at source (TDS) u/s 51 of the CGST Act, 2017 read with Notification No. 50/2018-C.T - The applicant is required to discharge Liability on reverse charge basis on supply of services as per Section 9(3) of the CGST Act, 2017, in respect of Legal services received by them for which documentary evidence was submitted. - AAR
Liability of GST - Indian Institute of Management, Tiruchirapalli, Tiruchirappalli (IIM) - The Applicant is a Government Entity Under GST Law. - The applicant is liable to deduct tax at source (TDS) u/s 51 of the CGST Act, 2017 read with Notification No. 50/2018-C.T - The applicant is required to discharge Liability on reverse charge basis on supply of services as per Section 9(3) of the CGST Act, 2017, in respect of Legal services received by them for which documentary evidence was submitted. - AAR
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