Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
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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