Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Taxability - GTA Service - utilization of lorries for transportation of ‘iron ore’ from their mines to the port of export at New Mangalore - the tax liability will arise only upon the goods transport agency and an individual truck operator who does not accept such responsibility, is merely performing the activity of transport of goods which is not the subject of the tax - falls outside the ambit of section 65(105)(zzp) of FA, 1994
Taxability - GTA Service - utilization of lorries for transportation of ‘iron ore’ from their mines to the port of export at New Mangalore - the tax liability will arise only upon the goods transport agency and an individual truck operator who does not accept such responsibility, is merely performing the activity of transport of goods which is not the subject of the tax - falls outside the ambit of section 65(105)(zzp) of FA, 1994
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