Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
Domestic ex-works supply of aircraft manufactured in Gujarat to the Ministry of Defence constitutes a taxable supply of goods where title passes for consideration in the course or furtherance of business. The aircraft are not covered by the GST exemption examined, and GST is payable at the applicable rate. Where the outward supply is made from Gujarat and the registration threshold is exceeded, the supplier must obtain GST registration in Gujarat under the applicable registration provisions.
Domestic ex-works supply of aircraft manufactured in Gujarat to the Ministry of Defence constitutes a taxable supply of goods where title passes for consideration in the course or furtherance of business. The aircraft are not covered by the GST exemption examined, and GST is payable at the applicable rate. Where the outward supply is made from Gujarat and the registration threshold is exceeded, the supplier must obtain GST registration in Gujarat under the applicable registration provisions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
