Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Classification of supply - supply, install, electrify & energise the submersible pump sets and thereby makes the pump sets functional - The recipient prepares the bore wells on their own account - supplies are in the nature of supply of movable property and does not qualify to be a “Works Contract” - It is a composite supply wherein the principal supply is submersible pumps - GST rate will be rate applicable on submersible pump sets
Classification of supply - supply, install, electrify & energise the submersible pump sets and thereby makes the pump sets functional - The recipient prepares the bore wells on their own account - supplies are in the nature of supply of movable property and does not qualify to be a “Works Contract” - It is a composite supply wherein the principal supply is submersible pumps - GST rate will be rate applicable on submersible pump sets
Note: It is a system-generated summary and is for quick reference only.