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 ...
Taxability under GST - rent received from the Govt. SWCBH - pure services or not - The AAR analyzed the exemption clause of Notification No. 12/2017, which exempts pure services provided to government entities in relation to functions entrusted to municipalities under Article 243W of the Constitution of India. The AAR interpreted the phrase "in relation to" based on legal precedents and found that there must be a direct and immediate link between the services provided and the functions enumerated under Article 243W. - Accordingly, AAR held that, these services do not qualify for exemption under Notification No. 12/2017, making the rent received taxable.
Taxability under GST - rent received from the Govt. SWCBH - pure services or not - The AAR analyzed the exemption clause of Notification No. 12/2017, which exempts pure services provided to government entities in relation to functions entrusted to municipalities under Article 243W of the Constitution of India. The AAR interpreted the phrase "in relation to" based on legal precedents and found that there must be a direct and immediate link between the services provided and the functions enumerated under Article 243W. - Accordingly, AAR held that, these services do not qualify for exemption under Notification No. 12/2017, making the rent received taxable.
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