Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Levy of GST - time of supply - Mobilization Advance received - On reading the Receipt voucher no RTGS 223033 dated 8-2-21, the recipient deducted TDS under Section 51 CGST Act on the said advance which denotes that advance is not in the nature of deposit as submitted by SPSC, but rather is against the value of supply agreed to be made - The scope of work as per contract is works contract service, and it is held that all three advances are advances received by SSPC under the Service Supply Contract. - AAR
Levy of GST - time of supply - Mobilization Advance received - On reading the Receipt voucher no RTGS 223033 dated 8-2-21, the recipient deducted TDS under Section 51 CGST Act on the said advance which denotes that advance is not in the nature of deposit as submitted by SPSC, but rather is against the value of supply agreed to be made - The scope of work as per contract is works contract service, and it is held that all three advances are advances received by SSPC under the Service Supply Contract. - AAR
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
