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...
Rate of GST - unbooked 11 units in the project , which did not get the approval for villa from local authorities before 31.03.2019 - levy of old GST rate or new GST rate - as per provisions of the said notification, the option to pay tax at the old rate can only be exercised project-wise and not for part of project or individual apartments / villas comprised in a project. - AAR
Rate of GST - unbooked 11 units in the project , which did not get the approval for villa from local authorities before 31.03.2019 - levy of old GST rate or new GST rate - as per provisions of the said notification, the option to pay tax at the old rate can only be exercised project-wise and not for part of project or individual apartments / villas comprised in a project. - AAR
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