Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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The case concerns the classification of services provided by the applicant to the R&B department of the Government of Gujarat. The issue was whether the services of preparing plans, estimates, and DTP for building works qualify as pure services and are exempt u/s 3 of N/N. 12/2017-CT (R). The Authority for advance ruling (AAR) held that the services provided were indeed pure services. However, the blanket exemption sought by the applicant for all buildings constructed for the State government was not granted. The applicant must prove that the buildings are related to functions entrusted to a Panchayat or Municipality to be eligible for the exemption. The services provided do not qualify as activities u/r Article 243G or 243W of the Constitution.
The case concerns the classification of services provided by the applicant to the R&B department of the Government of Gujarat. The issue was whether the services of preparing plans, estimates, and DTP for building works qualify as pure services and are exempt u/s 3 of N/N. 12/2017-CT (R). The Authority for advance ruling (AAR) held that the services provided were indeed pure services. However, the blanket exemption sought by the applicant for all buildings constructed for the State government was not granted. The applicant must prove that the buildings are related to functions entrusted to a Panchayat or Municipality to be eligible for the exemption. The services provided do not qualify as activities u/r Article 243G or 243W of the Constitution.
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