Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
HC adjudicated that the petitioner-society qualifies as a "Government Entity" under Clause (zfa) of the 13.10.2017 notification, since it is controlled and substantially funded by the State and satisfies the statutory requirement of 90% or more participation by way of equity or control. Upon harmonious construction of the relevant notifications and definitions, HC held that the tax exemption granted to a "Government Entity" squarely applies to the petitioner. The contrary view taken by the fourth respondent, merely relying on the fact that other similar entities are paying tax, was found unsustainable in law. Consequently, the impugned communication dated 07.07.2021 was quashed and the writ petition was allowed in full.
HC adjudicated that the petitioner-society qualifies as a "Government Entity" under Clause (zfa) of the 13.10.2017 notification, since it is controlled and substantially funded by the State and satisfies the statutory requirement of 90% or more participation by way of equity or control. Upon harmonious construction of the relevant notifications and definitions, HC held that the tax exemption granted to a "Government Entity" squarely applies to the petitioner. The contrary view taken by the fourth respondent, merely relying on the fact that other similar entities are paying tax, was found unsustainable in law. Consequently, the impugned communication dated 07.07.2021 was quashed and the writ petition was allowed in full.
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