Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable...
Enhanced tax-audit threshold applies where banking records establish compliant non-cash receipts and payments, eliminating penalty exposure for audit ...
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Profiteering - purchase of flats - benefit of Input Tax Credit had not been passed on to the Applicant - The Authority determined amount of Rs. 85,77,419/- (including 12% GST) under section 133 (1) that has been profiteered by the Respondent from his home buyers (as per the list mentioned below), including Applicant No. 1, and shall be refunded by him along with interest @18% thereon, from the date when the amount was profiteered by him till the date of such payment, in accordance with the provisions of Rule 133 (3) (b) of the GCST Rules 2017. - NAPA
Profiteering - purchase of flats - benefit of Input Tax Credit had not been passed on to the Applicant - The Authority determined amount of Rs. 85,77,419/- (including 12% GST) under section 133 (1) that has been profiteered by the Respondent from his home buyers (as per the list mentioned below), including Applicant No. 1, and shall be refunded by him along with interest @18% thereon, from the date when the amount was profiteered by him till the date of such payment, in accordance with the provisions of Rule 133 (3) (b) of the GCST Rules 2017. - NAPA
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