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...
Clinical trial and related R&D services supplied to a foreign recipient raised the issue whether the place of supply was outside India, making the supply an export and not liable to GST, and whether Notification No. 04/2019-IGST dated 30.09.2019 applied retrospectively to the period April 2018-March 2019. The notification clarified that for such services the place of supply is the location of the recipient, subject to conditions; since the recipient was located in the USA, the supply fell in a non-taxable territory. Treating the notification as beneficial, clarificatory and elucidatory, it was held to operate retrospectively, and the contrary view of the authorities was erroneous; the impugned orders were set aside and the petition was allowed - HC
Clinical trial and related R&D services supplied to a foreign recipient raised the issue whether the place of supply was outside India, making the supply an export and not liable to GST, and whether Notification No. 04/2019-IGST dated 30.09.2019 applied retrospectively to the period April 2018-March 2019. The notification clarified that for such services the place of supply is the location of the recipient, subject to conditions; since the recipient was located in the USA, the supply fell in a non-taxable territory. Treating the notification as beneficial, clarificatory and elucidatory, it was held to operate retrospectively, and the contrary view of the authorities was erroneous; the impugned orders were set aside and the petition was allowed - HC
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