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GST Liability on Pure Services provided to FCI: Distinction between “Government Entity” and “Government Authority” Facts The Food Corporation of India (FCI), a statutory corporation established under the Food Corporations Act, 1964, sought clarity on its tax liabilities regarding security services. The Activity: FCI engaged a security agency to provide personnel for manning its depots… Read More »

High-Tech Semen Sorting is an Exempt “Animal Husbandry Support Service” Under SAC 9986. The Dispute: High-Tech Sorting vs. Agricultural Support The Scenario: The applicant uses proprietary technology to separate X and Y chromosome-bearing sperm cells from bovine (bull) semen. The Goal: To ensure that farmers can produce female calves (high-milk yielders) rather than male calves.… Read More »

Section 16(5) Overrides Deadlines: ITC for 2017-21 is Valid if Filed by Nov 2021. The Dispute: The Section 16(4) “Hard Deadline” The Conflict: For FY 2018-19, the petitioner had claimed ITC in their returns. The Original Rejection: The Revenue issued a Show Cause Notice (SCN) and a subsequent Order-in-Original (OIO) denying the credit. They cited… Read More »

Section 43B Cannot Disallow Unpaid Tax If It Was Not Claimed As An Expense in P&L. The Dispute: The “Not Claimed, Not Disallowed” Principle The Conflict: The assessee had an unpaid service tax liability at the end of the financial year. The Revenue’s Stand: The Assessing Officer (AO) invoked Section 43B, which states that certain… Read More »

Form 29B User Manual Income Tax Act, 1961 1. Overview Form 29B enables Companies to disclose book profits certified by a CA for a particular assessment year as per the provisions laid down under section 115JB of the Income Tax Act, 1961. This form can be filed in both online and offline mode. Form 29B should… Read More »

How To File Form 113-114 User Manual New Income Tax Act 2025 1. Overview The registered nonprofit organizations and person listed in Schedule VII (Table: Sl. No. 1) must File Form 113 for reporting donations and issuing donation certificates to donors. All eligible organizations are required to file a Statement of Donations in Form 113.… Read More »