Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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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