Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Works contract - composite supply or not - supply to railways - The Applicant’s supply is not in the nature of repair and maintenance of an existing structure, but a new construction. It involves installation, erection and commissioning of a network of interlinked equipment and structures attached to earth. It is, therefore, ‘original work’ within the meaning of clause 2 (zs) of Notification No. 12/2017 - AAR
Works contract - composite supply or not - supply to railways - The Applicant’s supply is not in the nature of repair and maintenance of an existing structure, but a new construction. It involves installation, erection and commissioning of a network of interlinked equipment and structures attached to earth. It is, therefore, ‘original work’ within the meaning of clause 2 (zs) of Notification No. 12/2017 - AAR
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