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...
The printing and supply of textbooks to JCERT and notebooks are considered supply of goods. However, printing and supply of 'Bilingual Parental Calendar' to JEPC and Comprehensive Report Progress Card to the Assam Government are treated as supply of services. The ruling also discussed the criteria for these classifications and the application of GST exemptions based on the nature of the supply. - AAR
The printing and supply of textbooks to JCERT and notebooks are considered supply of goods. However, printing and supply of 'Bilingual Parental Calendar' to JEPC and Comprehensive Report Progress Card to the Assam Government are treated as supply of services. The ruling also discussed the criteria for these classifications and the application of GST exemptions based on the nature of the supply. - AAR
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