Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
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Supply or not - levy of GST - sub-leasing of land - collection of LAD Fund alongwith rent - amount collected towards Local Area Development Fund (LAD Fund ), which is kept separately and used for development of the affected area as per the guidelines of MNRE - utilization of the LAD fund amount under the direction of Committee, for the intended purposes does not involve in supply of any service by the Committee - The amount collected by the applicant towards LAD fund forms part of value of supply of rental/leasing service and hence is taxable under forward charge mechanism. - Liable to GST - AAR
Supply or not - levy of GST - sub-leasing of land - collection of LAD Fund alongwith rent - amount collected towards Local Area Development Fund (LAD Fund ), which is kept separately and used for development of the affected area as per the guidelines of MNRE - utilization of the LAD fund amount under the direction of Committee, for the intended purposes does not involve in supply of any service by the Committee - The amount collected by the applicant towards LAD fund forms part of value of supply of rental/leasing service and hence is taxable under forward charge mechanism. - Liable to GST - AAR
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