Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Levy of GST of advances received - time of supply - supply of goods and supply of services of works contract - the supply/ service under second contract commences commences only on completion of all the milestone activities of first contract (supply of goods). Therefore, it is evident that each Contract is independent and every milestone supply made from the individual contract is, an independent transaction. - benefit of Notification No. 66/2017 available to the assessee - No GST to paid at the time of advance received in respect to supply of goods - AAR
Levy of GST of advances received - time of supply - supply of goods and supply of services of works contract - the supply/ service under second contract commences commences only on completion of all the milestone activities of first contract (supply of goods). Therefore, it is evident that each Contract is independent and every milestone supply made from the individual contract is, an independent transaction. - benefit of Notification No. 66/2017 available to the assessee - No GST to paid at the time of advance received in respect to supply of goods - AAR
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
