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...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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The HC dismissed the writ petition. The court held that the Respondent, an educational consultant, is a supplier of services - not an "intermediary" - because it provides consultancy directly to students and invoices the foreign educational institutions (FEIs) for services rendered; receipt of payment in foreign exchange does not convert the relationship into an intermediary agency. Consequently the services qualify as export of services under the IGST framework and the intermediary exception does not apply; the place of supply rules are governed by Section 13(2) where applicable. Having so determined, the petition seeking relief was not maintainable and is dismissed.
The HC dismissed the writ petition. The court held that the Respondent, an educational consultant, is a supplier of services - not an "intermediary" - because it provides consultancy directly to students and invoices the foreign educational institutions (FEIs) for services rendered; receipt of payment in foreign exchange does not convert the relationship into an intermediary agency. Consequently the services qualify as export of services under the IGST framework and the intermediary exception does not apply; the place of supply rules are governed by Section 13(2) where applicable. Having so determined, the petition seeking relief was not maintainable and is dismissed.
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