Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Goods Transport Agency service under Section 65(50b) depends on road transport coupled with issuance of a consignment note, without distinguishing incorporated transporters from individual truck owners. The phrase "consignment note, by whatever name called" makes the document's substance, rather than its label, decisive. Pay slips containing vehicle details, goods description and quantity, origin and destination, and transporter acknowledgment may substantially satisfy that description. Where such documents evidence movement of goods, the transportation may fall within GTA service even if no document is formally titled a consignment note. Consequently, taxability follows and a refund claim for tax deposited during investigation may not be maintainable.
Goods Transport Agency service under Section 65(50b) depends on road transport coupled with issuance of a consignment note, without distinguishing incorporated transporters from individual truck owners. The phrase "consignment note, by whatever name called" makes the document's substance, rather than its label, decisive. Pay slips containing vehicle details, goods description and quantity, origin and destination, and transporter acknowledgment may substantially satisfy that description. Where such documents evidence movement of goods, the transportation may fall within GTA service even if no document is formally titled a consignment note. Consequently, taxability follows and a refund claim for tax deposited during investigation may not be maintainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
