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...
Taxable supply or not - Entry fee collected from the visitors/ devotees/ pilgrim by the applicant - Service provided i.e darshan/visit of Temple Hall - The Authority for Advance Ruling (AAR) acknowledges that the trust collects entry fees for providing darshan of Temple Hall, which constitutes a supply of service in the course or furtherance of business, thus falling under the scope of GST. However, the AAR concludes that the entry fee collected from visitors/devotees/pilgrims is exempt from GST under the provisions of Notification No. 12/2017, Central Tax (Rate), dated 28th June 2017.
Taxable supply or not - Entry fee collected from the visitors/ devotees/ pilgrim by the applicant - Service provided i.e darshan/visit of Temple Hall - The Authority for Advance Ruling (AAR) acknowledges that the trust collects entry fees for providing darshan of Temple Hall, which constitutes a supply of service in the course or furtherance of business, thus falling under the scope of GST. However, the AAR concludes that the entry fee collected from visitors/devotees/pilgrims is exempt from GST under the provisions of Notification No. 12/2017, Central Tax (Rate), dated 28th June 2017.
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