Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Input tax Credit - entitlement to avail and utilize ITC of GST - Air Separation Unit (ASU) - ASP is installed and commissioned with foundation and structural support, embedded on the land, the leasehold rights of which is obtained by the appellant by receiving the service of agreeing to withdraw the lease hold rights held by IPL in their favour. Without the appellant having the leasehold rights. they cannot undertake 'construction' of the manufacturing Plant, ASP. - the taxes paid is restricted as per Section 17(5)(d) of the CGST/TNGST Act 2017 - AAAR
Input tax Credit - entitlement to avail and utilize ITC of GST - Air Separation Unit (ASU) - ASP is installed and commissioned with foundation and structural support, embedded on the land, the leasehold rights of which is obtained by the appellant by receiving the service of agreeing to withdraw the lease hold rights held by IPL in their favour. Without the appellant having the leasehold rights. they cannot undertake 'construction' of the manufacturing Plant, ASP. - the taxes paid is restricted as per Section 17(5)(d) of the CGST/TNGST Act 2017 - AAAR
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