Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
Equivalent value attachment under money laundering law upheld where received funds were treated as proceeds of crime and prior-acquired property could...
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Classification of service - The distinction between the activity of "renting" and "hiring" - service of providing passenger buses on rent/lease by the applicant to Kerala State Road Transport Corporation (KSRTC) - The AAR concluded that the expression "giving on hire" includes renting of vehicles, rendering the transaction exempt from GST under Notification No. 12/2017-CT(R).
Classification of service - The distinction between the activity of "renting" and "hiring" - service of providing passenger buses on rent/lease by the applicant to Kerala State Road Transport Corporation (KSRTC) - The AAR concluded that the expression "giving on hire" includes renting of vehicles, rendering the transaction exempt from GST under Notification No. 12/2017-CT(R).
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