Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
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Classification of supply - rate of tax - food supplied at social gatherings - The services provided by the Club at these social get-togethers are not regular restaurant services - The supply of food at events organised by the Appellant in the club premises is taxable - taxable @18% of GST
Classification of supply - rate of tax - food supplied at social gatherings - The services provided by the Club at these social get-togethers are not regular restaurant services - The supply of food at events organised by the Appellant in the club premises is taxable - taxable @18% of GST
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