Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Preferential location charges collected for apartment bookings were held to form part of the composite supply of construction services, because choice of location is an integral element of that supply and construction is the principal supply attracting the same GST treatment. A later clarificatory circular issued under Section 168(1) was treated as binding on the authorities and, being clarificatory, applied retrospectively. The earlier advance ruling and appellate order treating such charges as separately taxable were therefore quashed, and the charges were held subject to the same GST treatment as construction services.
Preferential location charges collected for apartment bookings were held to form part of the composite supply of construction services, because choice of location is an integral element of that supply and construction is the principal supply attracting the same GST treatment. A later clarificatory circular issued under Section 168(1) was treated as binding on the authorities and, being clarificatory, applied retrospectively. The earlier advance ruling and appellate order treating such charges as separately taxable were therefore quashed, and the charges were held subject to the same GST treatment as construction services.
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