PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Availment and setting off of Input tax credit (ITC) - purchases of demo vehicles - car dealer - The demo vehicles are purchased all along for further supply with the condition that they will be kept for a specific period of time - the purchase of demo vehicles and further supply of the same satisfies the condition laid down in section 17(5)(a)(A) of the GST Act. - The applicant is eligible to avail input tax credit on purchases of demo vehicles which can be set off against output tax payable under GST. - AAR
Availment and setting off of Input tax credit (ITC) - purchases of demo vehicles - car dealer - The demo vehicles are purchased all along for further supply with the condition that they will be kept for a specific period of time - the purchase of demo vehicles and further supply of the same satisfies the condition laid down in section 17(5)(a)(A) of the GST Act. - The applicant is eligible to avail input tax credit on purchases of demo vehicles which can be set off against output tax payable under GST. - AAR
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