Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
A statutory religious body was treated as a body corporate engaged in business for GST purposes, and auctioning or tendering exclusive rights was characterised as a licensing arrangement and therefore a supply of services. GST was held payable on rights to collect offering-remnants and abandoned clothes, to perform rituals, and to operate toilets and washrooms, because the applicant was not itself supplying those services but granting commercial rights for consideration. Exemption was recognised for rights to harvest coconuts from temple lands as a service linked to agricultural operations, and for pooja item stalls as renting of precincts of a religious place, subject to notification conditions. Reverse charge did not apply to honorarium or sitting fees paid to the President and Members, but applied to legal services from advocates.
A statutory religious body was treated as a body corporate engaged in business for GST purposes, and auctioning or tendering exclusive rights was characterised as a licensing arrangement and therefore a supply of services. GST was held payable on rights to collect offering-remnants and abandoned clothes, to perform rituals, and to operate toilets and washrooms, because the applicant was not itself supplying those services but granting commercial rights for consideration. Exemption was recognised for rights to harvest coconuts from temple lands as a service linked to agricultural operations, and for pooja item stalls as renting of precincts of a religious place, subject to notification conditions. Reverse charge did not apply to honorarium or sitting fees paid to the President and Members, but applied to legal services from advocates.
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