Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
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...
Scope of Advance Ruling - Tax payable as RCM under Notification issued u/s 9(3) of GST Act, 2017 - “State Tax due” under SGST Act, 2017 or not? - Rajasthan Investment and Promotion Scheme-2019 (RIPS-2019). - The ruling concluded that the question raised by the applicant was more aligned with the provisions of the RIPS-2019 scheme rather than the GST Act. Therefore, it deemed the application for advance ruling under the GST Act as not maintainable and rejected it accordingly.
Scope of Advance Ruling - Tax payable as RCM under Notification issued u/s 9(3) of GST Act, 2017 - “State Tax due” under SGST Act, 2017 or not? - Rajasthan Investment and Promotion Scheme-2019 (RIPS-2019). - The ruling concluded that the question raised by the applicant was more aligned with the provisions of the RIPS-2019 scheme rather than the GST Act. Therefore, it deemed the application for advance ruling under the GST Act as not maintainable and rejected it accordingly.
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