Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Goa government circular clarifying place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. Key points: Data hosting service providers not considered intermediaries under IGST Act; services not related to goods made available by recipient or immovable property. Place of supply determined by default provision u/s 13(2) IGST Act as location of recipient. Services provided to overseas cloud computing entities qualify as export of services subject to conditions u/s 2(6) IGST Act. Circular issued for uniform implementation of the clarification.
Goa government circular clarifying place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. Key points: Data hosting service providers not considered intermediaries under IGST Act; services not related to goods made available by recipient or immovable property. Place of supply determined by default provision u/s 13(2) IGST Act as location of recipient. Services provided to overseas cloud computing entities qualify as export of services subject to conditions u/s 2(6) IGST Act. Circular issued for uniform implementation of the clarification.
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