Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Applicability of GST - Benefit of exemption - Supply of Services by Residents’ Welfare Association (RWA) - The case involved an appeal by a Residents' Welfare Association (RWA) regarding the applicability of GST on contributions to a corpus fund and electricity charges. The RWA argued that GST should be levied only when funds are utilized and that electricity charges should be taxed at the time of actual consumption. However, the authority ruled that contributions to the corpus fund constitute advance payments for future services, hence subject to GST upon collection. Similarly, electricity charges bundled with maintenance services are treated as a composite supply, attracting GST on the entire maintenance charge. The appeal was rejected, affirming the initial ruling of the West Bengal Advance Ruling Authority.
Applicability of GST - Benefit of exemption - Supply of Services by Residents’ Welfare Association (RWA) - The case involved an appeal by a Residents' Welfare Association (RWA) regarding the applicability of GST on contributions to a corpus fund and electricity charges. The RWA argued that GST should be levied only when funds are utilized and that electricity charges should be taxed at the time of actual consumption. However, the authority ruled that contributions to the corpus fund constitute advance payments for future services, hence subject to GST upon collection. Similarly, electricity charges bundled with maintenance services are treated as a composite supply, attracting GST on the entire maintenance charge. The appeal was rejected, affirming the initial ruling of the West Bengal Advance Ruling Authority.
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