Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Liability to charge GST - Public Distribution System (PDS) - Fair Price Shop - Supply of goods i.e. S. K. Oil to ration card holders - license issued by the Government of West Bengal, authorizing as a “Dealer” as defined under Kerosene Control Order, 1968 - The AAAR held that their services were exempt from GST, rendering the question of charging GST to the State Government inapplicable. - The AAAR concluded that since the appellant acted as an agent for the State Government and their services were exempt from GST, the ancillary charges associated with the distribution of SK Oil were also not subject to GST. - On the issue of composite supply, AAAR held that it was identified as a single supply of service to the State Government by distributing SK Oil to ration card holders. Therefore, the concept of composite supply was not applicable to this case.
Liability to charge GST - Public Distribution System (PDS) - Fair Price Shop - Supply of goods i.e. S. K. Oil to ration card holders - license issued by the Government of West Bengal, authorizing as a “Dealer” as defined under Kerosene Control Order, 1968 - The AAAR held that their services were exempt from GST, rendering the question of charging GST to the State Government inapplicable. - The AAAR concluded that since the appellant acted as an agent for the State Government and their services were exempt from GST, the ancillary charges associated with the distribution of SK Oil were also not subject to GST. - On the issue of composite supply, AAAR held that it was identified as a single supply of service to the State Government by distributing SK Oil to ration card holders. Therefore, the concept of composite supply was not applicable to this case.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
