Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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Online training delivered through live and recorded digital platforms was classified as commercial training and coaching services under SAC 999293, because the supply was interactive, human-dependent, included live doubt-solving, structured guidance and printed study material, and was not mere online information access or retrieval. For place of supply, training services supplied to unregistered persons are governed by the location where the services are actually performed; since the coaching, technical infrastructure, faculty, content development, administration and dispatch of study material were all based in Rajasthan, the services were actually performed there. The supplies were therefore intra-State and taxable to CGST and Rajasthan SGST, not IGST, even where students were outside Rajasthan.
Online training delivered through live and recorded digital platforms was classified as commercial training and coaching services under SAC 999293, because the supply was interactive, human-dependent, included live doubt-solving, structured guidance and printed study material, and was not mere online information access or retrieval. For place of supply, training services supplied to unregistered persons are governed by the location where the services are actually performed; since the coaching, technical infrastructure, faculty, content development, administration and dispatch of study material were all based in Rajasthan, the services were actually performed there. The supplies were therefore intra-State and taxable to CGST and Rajasthan SGST, not IGST, even where students were outside Rajasthan.
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