Human-probability test defeats political donation deductions where banking records mask accommodation-entry fund layering rather than genuine contribu...
Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
CENVAT Credit availed by the Appellant for providing the output service of ‘renting of immovable property’ - there is no manner of doubt that CENVAT Credit availed by the appellant on inputs, inputs services and capital goods service used for construction of the Mall, which was ultimately let out could not have been denied to the appellant. - Further, even though the period in dispute may be from 1 April, 2011 to 31 March, 2012, but the ‘input services’ were received by the appellant prior to 1 April, 2011. - Credit allowed.
CENVAT Credit availed by the Appellant for providing the output service of ‘renting of immovable property’ - there is no manner of doubt that CENVAT Credit availed by the appellant on inputs, inputs services and capital goods service used for construction of the Mall, which was ultimately let out could not have been denied to the appellant. - Further, even though the period in dispute may be from 1 April, 2011 to 31 March, 2012, but the ‘input services’ were received by the appellant prior to 1 April, 2011. - Credit allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4920 
