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...
Requirement for registration levy of service tax - renting of commercial building - Location of GPA holder - Place of supply - the GPA holder is the supplier of service of leasing of the building for commercial purposes - Since the place of supply and location of supplier are both in Karnataka the said supply amounts to intra-state supply in terms of section 8(2) of IGST Act, 2017 and the taxable person, i.e GPA holder is liable to pay CGST and KG ST of 9% each on the taxable value - AAR
Requirement for registration levy of service tax - renting of commercial building - Location of GPA holder - Place of supply - the GPA holder is the supplier of service of leasing of the building for commercial purposes - Since the place of supply and location of supplier are both in Karnataka the said supply amounts to intra-state supply in terms of section 8(2) of IGST Act, 2017 and the taxable person, i.e GPA holder is liable to pay CGST and KG ST of 9% each on the taxable value - AAR
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