Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
When the GST liability would arise - Valuation - business of providing works contract and construction services - development of land - the levy is imposable on the date of completion of the construction as per Notification No. 06/2019 -Central Tax (Rate) - Notification no.3/2019-Central Tax (Rate) is applicable to this transaction even if the actual cost of construction is available. - AAR
When the GST liability would arise - Valuation - business of providing works contract and construction services - development of land - the levy is imposable on the date of completion of the construction as per Notification No. 06/2019 -Central Tax (Rate) - Notification no.3/2019-Central Tax (Rate) is applicable to this transaction even if the actual cost of construction is available. - AAR
Note: It is a system-generated summary and is for quick reference only.
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