Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Levy of GST - activity of maintaining the facilities at the layout from the funds collected from the members of the Society - Taxable as supply of service - The amount collected from the member who is selling the site and ceases to be a member, as endowment fund is liable to tax under GST. - if the amount per member in that tax period exceeds Rupees Seven thousand five hundred, then entire amount is taxable. - AAR
Levy of GST - activity of maintaining the facilities at the layout from the funds collected from the members of the Society - Taxable as supply of service - The amount collected from the member who is selling the site and ceases to be a member, as endowment fund is liable to tax under GST. - if the amount per member in that tax period exceeds Rupees Seven thousand five hundred, then entire amount is taxable. - AAR
Note: It is a system-generated summary and is for quick reference only.