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...
The Advance Ruling Authority (AAR) addressed the issue of GST applicability on supervision fees and the entire amount, including material and labor, in a case involving an Electricity Distribution Company. The AAR held that GST is applicable only on the supervision fee when the recipient bears the cost of materials and installation. The work contract services provided by an independent contractor are classified under SAC 9954, distinct from the services provided by the Electricity Distribution Company. The value of materials and installation costs are excluded from the taxable value under GST, with GST payable only on the supervision charges. The AAR clarified the classification of services and taxable value in the context of the ownership of property and the nature of services provided.
The Advance Ruling Authority (AAR) addressed the issue of GST applicability on supervision fees and the entire amount, including material and labor, in a case involving an Electricity Distribution Company. The AAR held that GST is applicable only on the supervision fee when the recipient bears the cost of materials and installation. The work contract services provided by an independent contractor are classified under SAC 9954, distinct from the services provided by the Electricity Distribution Company. The value of materials and installation costs are excluded from the taxable value under GST, with GST payable only on the supervision charges. The AAR clarified the classification of services and taxable value in the context of the ownership of property and the nature of services provided.
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