Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Classification of supply - Supply of goods or services - composite supply - activities undertaken for implementing various construction/ repair/ renovation/ addition/ alteration projects by GMVN Ltd. for Central Government, State Government, Local Authority or Governmental Authority - on the basis of the two works contract, generalized view cannot be in respect of to any other work/ contract, by applying the same yard stick. - the consideration is in the form of grants and hence, it is held that the benefit of exemption is available to the applicant in respect of these two works. - AAR
Classification of supply - Supply of goods or services - composite supply - activities undertaken for implementing various construction/ repair/ renovation/ addition/ alteration projects by GMVN Ltd. for Central Government, State Government, Local Authority or Governmental Authority - on the basis of the two works contract, generalized view cannot be in respect of to any other work/ contract, by applying the same yard stick. - the consideration is in the form of grants and hence, it is held that the benefit of exemption is available to the applicant in respect of these two works. - AAR
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