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...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Construction of residential villas under direct buyer agreements remains a taxable supply of services even where the actual building work is fully outsourced, because the promoter retains contractual responsibility and the outsourced work is only a mode of performance. The transaction is treated as a naturally bundled composite supply, with construction of the villa as the principal supply; the specific residential construction entry under Heading 9954(ia) applies over the general works contract entry. For valuation, the notified GST mechanism for construction involving land requires deduction of one-third of the total amount charged as deemed land value, and actual land pricing does not displace that statutory formula.
Construction of residential villas under direct buyer agreements remains a taxable supply of services even where the actual building work is fully outsourced, because the promoter retains contractual responsibility and the outsourced work is only a mode of performance. The transaction is treated as a naturally bundled composite supply, with construction of the villa as the principal supply; the specific residential construction entry under Heading 9954(ia) applies over the general works contract entry. For valuation, the notified GST mechanism for construction involving land requires deduction of one-third of the total amount charged as deemed land value, and actual land pricing does not displace that statutory formula.
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