Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
In a post-GST real estate project, the Tribunal accepted the DGAP report and rejected the anti-profiteering objection because the flat booking, construction agreement, sale deed, and full payment all occurred in the GST era, while the building permit and RERA registration were also obtained after GST began. Applying the principle that no comparative pre-GST to post-GST input tax credit benefit arises where the entire project activity and buyer transaction are post-GST, it found no basis for commensurate price reduction under Section 171 and no profiteering. The Tribunal also rejected the claim to a 1% affordable housing rate, holding that the concessional rate applied only from 01.04.2019 and did not assist a transaction completed earlier.
In a post-GST real estate project, the Tribunal accepted the DGAP report and rejected the anti-profiteering objection because the flat booking, construction agreement, sale deed, and full payment all occurred in the GST era, while the building permit and RERA registration were also obtained after GST began. Applying the principle that no comparative pre-GST to post-GST input tax credit benefit arises where the entire project activity and buyer transaction are post-GST, it found no basis for commensurate price reduction under Section 171 and no profiteering. The Tribunal also rejected the claim to a 1% affordable housing rate, holding that the concessional rate applied only from 01.04.2019 and did not assist a transaction completed earlier.
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