Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Levy of VAT - Renting of space - Transfer of Right to use - transfer of “right to use” of the space to the mobile service providers as these companies were having access of the equipment, infrastructure and space for their use - there is no “deemed sale” within the meaning of Article 366(29-A)(d) of the Constitution of India and Secion 2(33)(iv) of the Act.
Levy of VAT - Renting of space - Transfer of Right to use - transfer of “right to use” of the space to the mobile service providers as these companies were having access of the equipment, infrastructure and space for their use - there is no “deemed sale” within the meaning of Article 366(29-A)(d) of the Constitution of India and Secion 2(33)(iv) of the Act.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
