Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Clarifications provided on applicability of GST: 1) Leasing of motor vehicles without operators not included in 'same line of business' for passenger transport services, attracting higher GST rate. 2) Electricity charges reimbursed by lessees/occupants to real estate companies/malls taxable as part of composite supply of renting/maintenance services, except when charged on pure agent basis. 3) Job work for processing barley into malted barley attracts 5% GST as food product, irrespective of end-use. 4) District Mineral Foundation Trusts set up by state governments are governmental authorities eligible for GST exemptions. 5) Horticulture/landscaping services provided to CPWD for public parks/areas exempt from GST under specified notification.
Clarifications provided on applicability of GST: 1) Leasing of motor vehicles without operators not included in 'same line of business' for passenger transport services, attracting higher GST rate. 2) Electricity charges reimbursed by lessees/occupants to real estate companies/malls taxable as part of composite supply of renting/maintenance services, except when charged on pure agent basis. 3) Job work for processing barley into malted barley attracts 5% GST as food product, irrespective of end-use. 4) District Mineral Foundation Trusts set up by state governments are governmental authorities eligible for GST exemptions. 5) Horticulture/landscaping services provided to CPWD for public parks/areas exempt from GST under specified notification.
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