Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
    Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
    Interim release of seized cash preserved pending tax and title determination, with safeguards preventing prejudice to the claimant.
    Late Form 10B filing preserves charitable-trust exemption where the audit report is available before return processing.
    Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
    Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
    Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
    Tax-transparent partnership treaty entitlement is assessed partner by partner, while legal-service receipts are not technical-service fees.
    Rural agricultural land exclusion shields enhanced acquisition compensation and section 28 interest when the land is not a capital asset.
    Trust character follows dominant objects and activities, supporting charitable registration and approval despite incidental religious expenditure.
    Scrutiny notice format defects are curable where statutory requirements are met and the taxpayer suffers no prejudice.
    Protective additions for alleged commission receipts fail when corresponding substantive additions are deleted and no supporting evidence exists.
    Unified peak credit prevents separate taxation of rotating unaccounted cash reflected in common seized group cash books.
    Special vehicles confined to enclosed premises fall outside motor vehicle regulation where they are not adapted for road use.
    Customs valuation disputes must be appealed to the Supreme Court, leaving the High Court without appellate jurisdiction.
    Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
    Writ maintainability despite alternative remedies permits scrutiny of arbitrary money-laundering initiation, but account-freezing relief requires prim...
    Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
    Personal liberty in economic-offence bail requires compelling custody justification; bail granted where the triple test was unmet.
    Nicotine Sulphate classification as a vegetable alkaloid defeated reclassification, extended limitation, and unsupported related-party valuation claim...
    Payee or holder status governs cheque-dishonour complaints; proceedings by an unauthorised deceased payee's heir were quashed.
❯❯
MaximizeMaximizeMaximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

    +

    Are you sure you want to delete "My most important" ?

    NOTE:

    Highlights
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters

      Classification of supply - Construction of Roads and Services of...

      Roads and Utility Construction in TP-1 Area Classified as Work Contract, Subject to 18% GST Rate.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      GSTSeptember 12, 2022Case LawsAAR
      Classification of supply - Construction of Roads and Services of TP-1 Area - The applicant service of construction of other Utility Service viz. Potable Water Supply system, Recycled Water Supply, Sewerage Collection System, Industrial Effluent Collection System, Storm Water Drainage Network involves components of goods and services, therefore covers under the category of Work Contract service and is liable to GST @18%. - AAR

      Topics

      ActsIncome Tax