Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Levy of GST - Supply of service or not - services provided by the University of Kola relating to affiliation granted to colleges for imparting education - the affiliation services provided by the applicant enables the said institution to conduct the course/programme and do not relate to admission of students to such course/programme in the said institutions or conduct of examination for such admission in the said institution. - affiliation fees so collected by the applicant is not exempted from GST - AAR
Levy of GST - Supply of service or not - services provided by the University of Kola relating to affiliation granted to colleges for imparting education - the affiliation services provided by the applicant enables the said institution to conduct the course/programme and do not relate to admission of students to such course/programme in the said institutions or conduct of examination for such admission in the said institution. - affiliation fees so collected by the applicant is not exempted from GST - AAR
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