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...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Profiteering - Services by way of admission to exhibition of cinematograph films where price of admission ticket was above one hundred rupees” - Rate of GST reduced from 28% to 18% - the Respondent has indulged in profiteering in violation of the provisions of Section 171 of the CGST Act, 2017 and has not passed on the benefit of reduction in the rates of tax - he is liable for action under Rule 133 of the CGST Rules, 2017. - NAPA
Profiteering - Services by way of admission to exhibition of cinematograph films where price of admission ticket was above one hundred rupees” - Rate of GST reduced from 28% to 18% - the Respondent has indulged in profiteering in violation of the provisions of Section 171 of the CGST Act, 2017 and has not passed on the benefit of reduction in the rates of tax - he is liable for action under Rule 133 of the CGST Rules, 2017. - NAPA
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