Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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Assignment of leasehold rights by a lessee to a third-party assignee was treated by the Gujarat High Court as a transfer of benefits arising from land, not a taxable supply of services under section 7(1)(a) of the GST Act read with Schedules II and III. The Court applied strict construction of taxing provisions and concluded that GST was not leviable on the transaction. The Supreme Court dismissed the special leave petitions, referring to dismissal of a similar special leave petition.
Assignment of leasehold rights by a lessee to a third-party assignee was treated by the Gujarat High Court as a transfer of benefits arising from land, not a taxable supply of services under section 7(1)(a) of the GST Act read with Schedules II and III. The Court applied strict construction of taxing provisions and concluded that GST was not leviable on the transaction. The Supreme Court dismissed the special leave petitions, referring to dismissal of a similar special leave petition.
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