Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Classification of supply - activity of printing of Question Paper, OMR Sheets, Answer Sheets, Marks sheets, Certificate, and other documents related/ required by the Board as well as Universities on behalf educational Institutions - The Authority for Advance Ruling, Uttar Pradesh, rules in favor of the applicant, stating that their printing activities for educational institutions constitute a supply of services. They are eligible for exemption under Sr. No. 66 of Notification No. 12/2017-CT (Rate) for services related to the conduct of examinations.
Classification of supply - activity of printing of Question Paper, OMR Sheets, Answer Sheets, Marks sheets, Certificate, and other documents related/ required by the Board as well as Universities on behalf educational Institutions - The Authority for Advance Ruling, Uttar Pradesh, rules in favor of the applicant, stating that their printing activities for educational institutions constitute a supply of services. They are eligible for exemption under Sr. No. 66 of Notification No. 12/2017-CT (Rate) for services related to the conduct of examinations.
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