Section 153C requires person-specific search authority and year-specific incriminating material for unabated assessments while preventing unsupported ...
Equivalent-value attachment can reach pre-existing assets, but jointly owned property remains protected beyond the accused's attributable proceeds of ...
Input tax credit on land-survey charges incurred to identify alternate land for afforestation obligations is unavailable where the land is surrendered to the Forest Department, written off, and generates no independent economic benefit or taxable outward supply. The survey services are not used in the course or furtherance of business, so the Section 16(1) requirement is not met. Surveys connected with golf-course development concern immovable property developed on own account, while surveys for surrendered land relate to written-off land; the related credit is treated as blocked under Section 17(5), including Section 17(5)(h). Land transactions are outside the scope of supply under Schedule III.
Input tax credit on land-survey charges incurred to identify alternate land for afforestation obligations is unavailable where the land is surrendered to the Forest Department, written off, and generates no independent economic benefit or taxable outward supply. The survey services are not used in the course or furtherance of business, so the Section 16(1) requirement is not met. Surveys connected with golf-course development concern immovable property developed on own account, while surveys for surrendered land relate to written-off land; the related credit is treated as blocked under Section 17(5), including Section 17(5)(h). Land transactions are outside the scope of supply under Schedule III.
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