Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Classification of services - levy of GST - canteen or outdoor catering services? - services rendered by the applicant under cash & carry model - sale of food items for consumption either in the premises or away from the premises. There is no condition in the entry that the premises should be own - supply is from the same place in which the food is prepared - liable to GST @5%
Classification of services - levy of GST - canteen or outdoor catering services? - services rendered by the applicant under cash & carry model - sale of food items for consumption either in the premises or away from the premises. There is no condition in the entry that the premises should be own - supply is from the same place in which the food is prepared - liable to GST @5%
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