Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Levy of GST - supply or not - charitable activities or not - reimbursement amount received by the Appellant from the Department of Women and Child Development, Government of Maharashtra under the subject “One stop Crises Centre Scheme” - the activities of the Appellant would aptly be construed as services - The said activities undertaken by the Appellant are clearly for the welfare of these destitute women, and thereby, serving the mankind in general. - Cannot be construed as supply in terms of section 7(1 )(a) of the CGST Act - AAAR
Levy of GST - supply or not - charitable activities or not - reimbursement amount received by the Appellant from the Department of Women and Child Development, Government of Maharashtra under the subject “One stop Crises Centre Scheme” - the activities of the Appellant would aptly be construed as services - The said activities undertaken by the Appellant are clearly for the welfare of these destitute women, and thereby, serving the mankind in general. - Cannot be construed as supply in terms of section 7(1 )(a) of the CGST Act - AAAR
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