Whether services provided by Government falls under article 243G or 243W of the constitution and is eligible for exemption ?
TRT-2026-872

Issue Favourable to Tax Payer ?:- yes

Held - In light of submissions made by applicant, We found that applicant asked advance ruling against certain services provided by him which are such as permission for building construction, approval of map, permission of additional Floor Area Ratio, leasing of land etc. So we observe that authority of advance ruling have constraints up to these services. The aforesaid service supply to be provided by the applicant by their very nature appear.....