Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
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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