Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
Road restoration charges paid to the PWD for restoring public roads cut for a business pipeline project constitute consideration for a taxable service, rather than compensatory payment or liquidated damages, because they arise from a requested and reciprocal restoration arrangement. Targeted restoration for a business entity is not treated as a general governmental or public-utility function eligible for non-supply treatment or exemption; the recipient remains liable under the reverse-charge mechanism and cannot obtain a related refund. Electronic GST proceedings remain valid without a physical Document Identification Number where portal authentication establishes the notice's source and integrity and the recipient suffers no prejudice. The refund claim was rejected.
Road restoration charges paid to the PWD for restoring public roads cut for a business pipeline project constitute consideration for a taxable service, rather than compensatory payment or liquidated damages, because they arise from a requested and reciprocal restoration arrangement. Targeted restoration for a business entity is not treated as a general governmental or public-utility function eligible for non-supply treatment or exemption; the recipient remains liable under the reverse-charge mechanism and cannot obtain a related refund. Electronic GST proceedings remain valid without a physical Document Identification Number where portal authentication establishes the notice's source and integrity and the recipient suffers no prejudice. The refund claim was rejected.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
