Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
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HC held that works contract services for railway infrastructure development executed between petitioner and RVNL qualifies for concessional GST rate of 12% under relevant notifications. The term "railway" in notification extends beyond Indian Railways to include works pertaining to railway infrastructure broadly. The contract involving track doubling, construction of bridges, platforms, maintenance facilities and associated infrastructure constitutes "original work pertaining to railway." Court rejected narrow interpretation based on Indian Railways Act definition, noting exemption provisions should not be restricted by importing external conditions. Impugned orders demanding 18% GST were set aside as they contradicted existing advance rulings and would create legal inconsistency. Petition allowed confirming 12% tax rate applicability.
HC held that works contract services for railway infrastructure development executed between petitioner and RVNL qualifies for concessional GST rate of 12% under relevant notifications. The term "railway" in notification extends beyond Indian Railways to include works pertaining to railway infrastructure broadly. The contract involving track doubling, construction of bridges, platforms, maintenance facilities and associated infrastructure constitutes "original work pertaining to railway." Court rejected narrow interpretation based on Indian Railways Act definition, noting exemption provisions should not be restricted by importing external conditions. Impugned orders demanding 18% GST were set aside as they contradicted existing advance rulings and would create legal inconsistency. Petition allowed confirming 12% tax rate applicability.
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