Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
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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