Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
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Project-level anti-profiteering computation measures additional ITC against project expenditure, allocates the resulting saving per square foot across the project and sold area, and does not use purchase value as a turnover proxy. Only tax credit actually availed is relevant to the supplier's economic benefit; unavailed pre-GST CENVAT credit cannot notionally offset post-GST ITC, including credit on input services. GST collected on price increases arising from profiteering forms part of the benefit to be passed to homebuyers, with interest payable under the statutory scheme. Writ review does not replace specialised fact-based computations absent non-consideration of material submissions or manifest legal or jurisdictional error.
Project-level anti-profiteering computation measures additional ITC against project expenditure, allocates the resulting saving per square foot across the project and sold area, and does not use purchase value as a turnover proxy. Only tax credit actually availed is relevant to the supplier's economic benefit; unavailed pre-GST CENVAT credit cannot notionally offset post-GST ITC, including credit on input services. GST collected on price increases arising from profiteering forms part of the benefit to be passed to homebuyers, with interest payable under the statutory scheme. Writ review does not replace specialised fact-based computations absent non-consideration of material submissions or manifest legal or jurisdictional error.
Note: It is a system-generated summary and is for quick reference only.
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