Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Scope of advance ruling application - place of services - services provided by the applicant to the entities located outside India - the testing activities related to HAG items, meaning thereby that the R&D service is performed on the goods provided by HAG and hence as far as this portion of the service is concerned, it would fall within the ambit of sub-clause 3 of section 13 of IGST Act. - Benefit of Zero rated supply is available - AAR
Scope of advance ruling application - place of services - services provided by the applicant to the entities located outside India - the testing activities related to HAG items, meaning thereby that the R&D service is performed on the goods provided by HAG and hence as far as this portion of the service is concerned, it would fall within the ambit of sub-clause 3 of section 13 of IGST Act. - Benefit of Zero rated supply is available - AAR
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