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 ...
Blocking of credit - Reversal of Input Tax Credit - services supplied by Larsen and Toubro Ltd in connection with the construction of runway and passenger terminal building of the applicant - scope of the provisions of Sections 17(5)(c) and (d) of the CGST Act in conjunction with the explanations provided therein - The Authority for Advance Ruling, Kerala, concluded that the applicant is not eligible for input tax credit on certain supplies of goods/services listed in their submission.
Blocking of credit - Reversal of Input Tax Credit - services supplied by Larsen and Toubro Ltd in connection with the construction of runway and passenger terminal building of the applicant - scope of the provisions of Sections 17(5)(c) and (d) of the CGST Act in conjunction with the explanations provided therein - The Authority for Advance Ruling, Kerala, concluded that the applicant is not eligible for input tax credit on certain supplies of goods/services listed in their submission.
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