Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Eligibility for GST Exemption by All India Institute of Medical Sciences - pure services received from Vendors - The Authority for advance ruling examines the evidence provided by AIIMS to determine its status as a Governmental Authority. While AIIMS argues its eligibility based on various factors, including its establishment by an Act of Parliament and financial support from the Central Government, the Authority concludes that AIIMS does not qualify as a Governmental Authority as per the relevant GST notification.
Eligibility for GST Exemption by All India Institute of Medical Sciences - pure services received from Vendors - The Authority for advance ruling examines the evidence provided by AIIMS to determine its status as a Governmental Authority. While AIIMS argues its eligibility based on various factors, including its establishment by an Act of Parliament and financial support from the Central Government, the Authority concludes that AIIMS does not qualify as a Governmental Authority as per the relevant GST notification.
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