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...
Supply of goods or services - services of coaching to students which also includes along with coaching, supply of goods/printed material/test papers, uniform, bags and other goods to students - transaction of supply of coaching service for a consideration falls under the ambit of "Supply of service". - the consolidated value for which tax invoice is issued shall be the taxable value - AAR
Supply of goods or services - services of coaching to students which also includes along with coaching, supply of goods/printed material/test papers, uniform, bags and other goods to students - transaction of supply of coaching service for a consideration falls under the ambit of "Supply of service". - the consolidated value for which tax invoice is issued shall be the taxable value - AAR
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