Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Input tax credit was held admissible on works contract input services used to construct foundation and structural support for plant and machinery installed in the factory. The Authority reasoned that section 17(5)(c) blocks credit for works contract services used for immovable property, but the Explanation to section 17 expressly includes the foundation and structural support of apparatus, equipment and machinery within "plant and machinery". Because the RCC and steel structures were used only to support the machines, absorb vibration and ensure stability, they were not treated as excluded civil structures. The applicant was therefore entitled to credit on the impugned services.
Input tax credit was held admissible on works contract input services used to construct foundation and structural support for plant and machinery installed in the factory. The Authority reasoned that section 17(5)(c) blocks credit for works contract services used for immovable property, but the Explanation to section 17 expressly includes the foundation and structural support of apparatus, equipment and machinery within "plant and machinery". Because the RCC and steel structures were used only to support the machines, absorb vibration and ensure stability, they were not treated as excluded civil structures. The applicant was therefore entitled to credit on the impugned services.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
