Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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.
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