Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Rebate claim - export of services - denied on the ground that services rendered within India - the supply had been effected to a Special Economic Zone and a recipient operating, or in, a Special Economic Zone is entitled to tax exemption that devolves upon the provider - the appellant was entitle to the refund/rebate of the taxes paid on the services
Rebate claim - export of services - denied on the ground that services rendered within India - the supply had been effected to a Special Economic Zone and a recipient operating, or in, a Special Economic Zone is entitled to tax exemption that devolves upon the provider - the appellant was entitle to the refund/rebate of the taxes paid on the services
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