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...
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The SC granted leave to serve notice on the State's standing counsel and directed a four-week return date for consideration of whether a contractor providing conservancy services to a Notified Area Authority qualifies as a governmental authority exempt from CGST under the relevant notification dated 28.06.2017. The Court did not render a final decision on the exemption but acknowledged the necessity for further examination of the matter.
The SC granted leave to serve notice on the State's standing counsel and directed a four-week return date for consideration of whether a contractor providing conservancy services to a Notified Area Authority qualifies as a governmental authority exempt from CGST under the relevant notification dated 28.06.2017. The Court did not render a final decision on the exemption but acknowledged the necessity for further examination of the matter.
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