Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
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The Advance Ruling Authority rejected the application made by the applicant for pronouncement of ruling as the questions raised were not covered under any of the clauses of sub-section (2) of section 97 of the GST Act. The applicant had selected clause (b) of sub-section (2) of section 97 but failed to refer to any relevant notification during the hearing. Despite being given reasonable opportunity, the applicant did not raise questions covered under any clause of sub-section (2) of section 97. The application was rejected as the questions were found not to be covered under the scope of Advance Ruling application for interpretation of provisions of Central Goods and Services Tax Act, 2017 and West Bengal Goods and Services Tax Act, 2017, or classification of goods and services for tax purposes.
The Advance Ruling Authority rejected the application made by the applicant for pronouncement of ruling as the questions raised were not covered under any of the clauses of sub-section (2) of section 97 of the GST Act. The applicant had selected clause (b) of sub-section (2) of section 97 but failed to refer to any relevant notification during the hearing. Despite being given reasonable opportunity, the applicant did not raise questions covered under any clause of sub-section (2) of section 97. The application was rejected as the questions were found not to be covered under the scope of Advance Ruling application for interpretation of provisions of Central Goods and Services Tax Act, 2017 and West Bengal Goods and Services Tax Act, 2017, or classification of goods and services for tax purposes.
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