Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
AAAR dismissed the appeal and upheld denial of exemption under entry 3 of Notification No. 12/2017, holding that the appellant's lease of building property to a government department for use as college hostels constitutes a pure supply of immovable property and is not made "in relation to" the statutory functions of panchayats or similar authorities. The authority determined that the phrase "in relation to" must be construed in its legal sense-concerning or pertaining to the statutory function-and the appellant's services were not sufficiently connected to those functions. Accordingly, the claimed exemption was rejected and the appeal was dismissed.
AAAR dismissed the appeal and upheld denial of exemption under entry 3 of Notification No. 12/2017, holding that the appellant's lease of building property to a government department for use as college hostels constitutes a pure supply of immovable property and is not made "in relation to" the statutory functions of panchayats or similar authorities. The authority determined that the phrase "in relation to" must be construed in its legal sense-concerning or pertaining to the statutory function-and the appellant's services were not sufficiently connected to those functions. Accordingly, the claimed exemption was rejected and the appeal was dismissed.
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