Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Bio-mining of legacy waste, including excavation, screening, shredding, segregation, treatment and scientific disposal with dump-yard reclamation, was classified under SAC 9994 as waste treatment, disposal and site remediation services and stated to attract GST at 18%. The Authority nevertheless held the supply to Ariyalur Municipality exempt under Sl. No. 3 of Notification No. 12/2017-Central Tax because it was a pure service, involved no supply of goods, and related to municipal functions such as public health, sanitation and solid waste management entrusted under Article 243W. The separate query on the recipient's status was held outside advance ruling jurisdiction, so no ruling was given on that question.
Bio-mining of legacy waste, including excavation, screening, shredding, segregation, treatment and scientific disposal with dump-yard reclamation, was classified under SAC 9994 as waste treatment, disposal and site remediation services and stated to attract GST at 18%. The Authority nevertheless held the supply to Ariyalur Municipality exempt under Sl. No. 3 of Notification No. 12/2017-Central Tax because it was a pure service, involved no supply of goods, and related to municipal functions such as public health, sanitation and solid waste management entrusted under Article 243W. The separate query on the recipient's status was held outside advance ruling jurisdiction, so no ruling was given on that question.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
