Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
An electronic platform that connects transporters with customers, without itself undertaking transportation, issuing consignment notes, or performing ancillary transport functions, is an electronic commerce operator and not a goods transport agency. It also does not qualify as an agent or pure agent where it merely facilitates bookings and lacks the contractual conditions required under Rule 33. The exemption for transportation of goods by road was therefore unavailable. GST was held payable on the commission earned from transporters, and the operator was required to comply with tax collection at source under the e-commerce framework. The deeming liability for notified services supplied through e-commerce operators did not apply to transportation services.
An electronic platform that connects transporters with customers, without itself undertaking transportation, issuing consignment notes, or performing ancillary transport functions, is an electronic commerce operator and not a goods transport agency. It also does not qualify as an agent or pure agent where it merely facilitates bookings and lacks the contractual conditions required under Rule 33. The exemption for transportation of goods by road was therefore unavailable. GST was held payable on the commission earned from transporters, and the operator was required to comply with tax collection at source under the e-commerce framework. The deeming liability for notified services supplied through e-commerce operators did not apply to transportation services.
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