Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
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AAR ruled that housekeeping services provided to IIITDM do not qualify for GST exemption. The services, involving cleaning, gardening, and security, are distinct from constitutional sanitation responsibilities. IIITDM does not constitute a governmental authority, and therefore, the service provider must charge GST when invoicing. The ruling explicitly states that raising invoices without GST would be unlawful, requiring standard tax application for these housekeeping services.
AAR ruled that housekeeping services provided to IIITDM do not qualify for GST exemption. The services, involving cleaning, gardening, and security, are distinct from constitutional sanitation responsibilities. IIITDM does not constitute a governmental authority, and therefore, the service provider must charge GST when invoicing. The ruling explicitly states that raising invoices without GST would be unlawful, requiring standard tax application for these housekeeping services.
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