Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
The applicant provides pure services to the State Government by way of activities related to functions entrusted to a Panchayat under Article 243G of the Constitution. These pure services provided to the State Government are exempted from GST as per Entry No. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28th June 2017. The rent received from the Department of Social Welfare for rendering such services is not taxable under GST.
The applicant provides pure services to the State Government by way of activities related to functions entrusted to a Panchayat under Article 243G of the Constitution. These pure services provided to the State Government are exempted from GST as per Entry No. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28th June 2017. The rent received from the Department of Social Welfare for rendering such services is not taxable under GST.
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