Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
Levy of GST - renting of temporary residential rooms for consideration to the devotees and renting of space for shops and stalls for the purpose of religious programmers where the predominant object is not to do business but for advancement of religion - Liable to tax only if the room rent per day is ₹ 1,000/- or more as per Entry 13 of Notification 12/2017. - AAR
Levy of GST - renting of temporary residential rooms for consideration to the devotees and renting of space for shops and stalls for the purpose of religious programmers where the predominant object is not to do business but for advancement of religion - Liable to tax only if the room rent per day is ₹ 1,000/- or more as per Entry 13 of Notification 12/2017. - AAR
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