Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
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Levy of GST - man power services provided - The Subject Supply for the purpose of Security, Cleaning and Housekeeping services provided to the cited schools are exempt from GST. - GST is liable to be paid on subject supply provided to all cited Government Colleges providing education services of above higher secondary level - GST is liable to be paid on subject supply provided to all cited Government offices / Government hospitals. - AAR
Levy of GST - man power services provided - The Subject Supply for the purpose of Security, Cleaning and Housekeeping services provided to the cited schools are exempt from GST. - GST is liable to be paid on subject supply provided to all cited Government Colleges providing education services of above higher secondary level - GST is liable to be paid on subject supply provided to all cited Government offices / Government hospitals. - AAR
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