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...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
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The AAR held that the applicant's supply of planning, estimates and DTP services for building works to a state R&B department do not attract GST exemption under the entries linked to Article 243G/243W unless the services bear a direct and proximate relationship to a function entrusted to a Panchayat or Municipality. Exemption notifications are to be strictly construed and the onus lies on the taxpayer to demonstrate applicability. The Authority concluded the services provided for listed public buildings and facilities (including ITI, bird sanctuary, government schools and hostels, rehabilitation homes, animal husbandry centres, storm water drains, fish farm facilities and seed godown) do not qualify as activities "in relation to" Panchayat/Municipality functions.
The AAR held that the applicant's supply of planning, estimates and DTP services for building works to a state R&B department do not attract GST exemption under the entries linked to Article 243G/243W unless the services bear a direct and proximate relationship to a function entrusted to a Panchayat or Municipality. Exemption notifications are to be strictly construed and the onus lies on the taxpayer to demonstrate applicability. The Authority concluded the services provided for listed public buildings and facilities (including ITI, bird sanctuary, government schools and hostels, rehabilitation homes, animal husbandry centres, storm water drains, fish farm facilities and seed godown) do not qualify as activities "in relation to" Panchayat/Municipality functions.
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