Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
An advance ruling under section 97(2) is confined to questions arising from a supply of goods or services undertaken by the applicant, so issues relating to amounts shared with facilitators as consideration for services rendered to the applicant fell outside that scope. The Authority also noted that the taxability of transactions between the society and its members had already been decided in prior adjudication proceedings, triggering the bar under section 98(2). As the primary questions were inadmissible on these grounds, the connected questions on classification and exemption could not be entertained, and no ruling was issued on mutuality or taxability.
An advance ruling under section 97(2) is confined to questions arising from a supply of goods or services undertaken by the applicant, so issues relating to amounts shared with facilitators as consideration for services rendered to the applicant fell outside that scope. The Authority also noted that the taxability of transactions between the society and its members had already been decided in prior adjudication proceedings, triggering the bar under section 98(2). As the primary questions were inadmissible on these grounds, the connected questions on classification and exemption could not be entertained, and no ruling was issued on mutuality or taxability.
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