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...
Exemption from GST - Hostel accommodation - residential dwelling for use as residence services or not - The AAR found that the hostel did not qualify as a "residential dwelling." It emphasized the commercial nature of the hostel's operations, noting that the accommodations provided, including ancillary services like food and housekeeping, are more akin to those offered by commercial hotels rather than private residences. - The AAR ruled that the hostel accommodations do not meet the criteria for GST exemption as outlined in the relevant exemption notifications. It was determined that the services provided by the hostel are taxable, as the property does not qualify as a residential dwelling used for residence.
Exemption from GST - Hostel accommodation - residential dwelling for use as residence services or not - The AAR found that the hostel did not qualify as a "residential dwelling." It emphasized the commercial nature of the hostel's operations, noting that the accommodations provided, including ancillary services like food and housekeeping, are more akin to those offered by commercial hotels rather than private residences. - The AAR ruled that the hostel accommodations do not meet the criteria for GST exemption as outlined in the relevant exemption notifications. It was determined that the services provided by the hostel are taxable, as the property does not qualify as a residential dwelling used for residence.
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