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...
Classification of supply of goods/services - rate of GST applicable - Restaurant services - Supply of items such as birthday stickers, candles, birthday caps, Balloon, Carry Bags, snow sprays etc. - the said related items are being purchased and sold as such without any further processing in the restaurant. These items are not articles of foods and drinks and are covered under goods. Sale of such bought out goods as such, is not a service but sale of goods - AAR
Classification of supply of goods/services - rate of GST applicable - Restaurant services - Supply of items such as birthday stickers, candles, birthday caps, Balloon, Carry Bags, snow sprays etc. - the said related items are being purchased and sold as such without any further processing in the restaurant. These items are not articles of foods and drinks and are covered under goods. Sale of such bought out goods as such, is not a service but sale of goods - AAR
Note: It is a system-generated summary and is for quick reference only.