Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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Exemption from GST - pure services or supply of goods to the Notified Area Authority, Vapi - Notified Area Authority, Vapi is a “local authority” or “governmental authority”? - The court found that the Notified Area Authority, Vapi, does not qualify as a "local authority" or "governmental authority" under GST legislation. It noted that while the Authority performs municipal-like functions, it is established under the Gujarat Industrial Development Act and does not fulfill the criteria specified in GST laws for being treated as a municipal entity. The court acknowledged that the petitioner does provide "pure services" involving no supply of goods. However, since the services are rendered to an entity that does not qualify as a "local authority" or "governmental authority," these services cannot be exempt from GST.
Exemption from GST - pure services or supply of goods to the Notified Area Authority, Vapi - Notified Area Authority, Vapi is a “local authority” or “governmental authority”? - The court found that the Notified Area Authority, Vapi, does not qualify as a "local authority" or "governmental authority" under GST legislation. It noted that while the Authority performs municipal-like functions, it is established under the Gujarat Industrial Development Act and does not fulfill the criteria specified in GST laws for being treated as a municipal entity. The court acknowledged that the petitioner does provide "pure services" involving no supply of goods. However, since the services are rendered to an entity that does not qualify as a "local authority" or "governmental authority," these services cannot be exempt from GST.
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