Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Consultancy services provided to Maharashtra Jeevan Pradhikaran (MJP) for water supply schemes under Jal Jeevan Mission, a Government of India initiative, are exempt from GST if time of supply is before 01.01.2022. MJP, established by Maharashtra State Legislature, qualifies as 'Governmental Authority' for exemption purposes before 01.01.2022. Funds received through PFMS indicate services supplied to Central and State Governments, not MJP. After 01.01.2022, services to MJP for constitutional functions of State and Central Governments are taxable.
Consultancy services provided to Maharashtra Jeevan Pradhikaran (MJP) for water supply schemes under Jal Jeevan Mission, a Government of India initiative, are exempt from GST if time of supply is before 01.01.2022. MJP, established by Maharashtra State Legislature, qualifies as 'Governmental Authority' for exemption purposes before 01.01.2022. Funds received through PFMS indicate services supplied to Central and State Governments, not MJP. After 01.01.2022, services to MJP for constitutional functions of State and Central Governments are taxable.
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