Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Classification of service - Supply of services including transportation, packing, loading, unloading & unpacking - GTA service or not - transport of goods by road - The Authority for Advance Ruling clarify that if the agreement for transport, packing, unpacking, loading, and unloading pertains to the same goods, then the activity falls under the category of Goods Transport Agency. However, if the services are in relation to different goods, they do not qualify as a Goods Transport Agency.
Classification of service - Supply of services including transportation, packing, loading, unloading & unpacking - GTA service or not - transport of goods by road - The Authority for Advance Ruling clarify that if the agreement for transport, packing, unpacking, loading, and unloading pertains to the same goods, then the activity falls under the category of Goods Transport Agency. However, if the services are in relation to different goods, they do not qualify as a Goods Transport Agency.
Note: It is a system-generated summary and is for quick reference only.