Value of DCW under Self-execution Schemes to be restricted to Establishment and Supervision charges, if received from recipient: AAR [Read Order]

AAR held that the DCW value under self-execution schemes should be limited to the establishment and supervision charges, as well as any additional charges that may be received from the recipient
Value of DCW - DCW - Deposit Contribution Works - under self-execution schemes - AAR - AAR Tamil Nadu - Advance Ruling Authority - supervision charges - establishment and supervision charges - TAXSCAN

The Tamil Nadu Advance Ruling Authority (AAR),  held that the value of ‘Deposit Contribution Works’ (DCW) under self-execution schemes is to be restricted to the establishment and supervision charges and other charges if received from the recipient. The applicant, M/s Tamil Nadu Generation and Distribution Corporation Limited, is a government company and has been engaged…

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