Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Burial-ground upkeep and maintenance involving sweeping, cleaning and daily garbage collection is classified under SAC 999424 as general waste collection services, rather than a residuary service category. The municipal-function exemption under Entry 3A requires a composite supply of goods and services. Welfare kits, bins, tools, consumables and equipment used by the service provider to perform cleaning, without transfer of ownership or possession to the Corporation, do not constitute a supply of goods to the recipient. As the arrangement lacked the required composite supply, the Entry 3A exemption does not apply.
Burial-ground upkeep and maintenance involving sweeping, cleaning and daily garbage collection is classified under SAC 999424 as general waste collection services, rather than a residuary service category. The municipal-function exemption under Entry 3A requires a composite supply of goods and services. Welfare kits, bins, tools, consumables and equipment used by the service provider to perform cleaning, without transfer of ownership or possession to the Corporation, do not constitute a supply of goods to the recipient. As the arrangement lacked the required composite supply, the Entry 3A exemption does not apply.
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