Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Imposition of the GST - land premium to be payable to the RIADA - Since the applicant has admitted himself that the word upfront means 'beforehand' or 'before the actual evident is due', the so called premium paid in instalment after the allotment does not qualify the criteria of upfront amount. - it is not exempted from the GST - AAR