Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Section 22(1) and the definition of "location of supplier of services" frame the registration rule: a supplier must register in the State from which taxable supplies are made, being the place of business or fixed establishment for which registration is obtained. On the facts the applicant has no office or fixed establishment in Rajasthan; its location of supplier is Uttar Pradesh, so it is not obliged to register in Rajasthan merely because the construction site (place of supply) is located there. Concerning inward supplies the Authority could not conclusively determine taxability for want of invoices; as a principle, movement of goods across States attracts IGST, whereas supplies and delivery wholly within the State attract CGST and SGST.
Section 22(1) and the definition of "location of supplier of services" frame the registration rule: a supplier must register in the State from which taxable supplies are made, being the place of business or fixed establishment for which registration is obtained. On the facts the applicant has no office or fixed establishment in Rajasthan; its location of supplier is Uttar Pradesh, so it is not obliged to register in Rajasthan merely because the construction site (place of supply) is located there. Concerning inward supplies the Authority could not conclusively determine taxability for want of invoices; as a principle, movement of goods across States attracts IGST, whereas supplies and delivery wholly within the State attract CGST and SGST.
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