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...
Works Contract or not - supplies of goods or services for 'selling up of network' - composite supply/principal supply - two ruling of the AAR - first one was accepted but second one was appealed against. - there is binding effect of the first order of advance ruling till 31st March, 2019. which classified the said supply under entry No 3(ii) taxable at 18%. - The second ruling should have ruled on merit as to applicability of the claimed notification entry - Benefit of exemption / relaxation from rate of GST allowed for the period 1.4.2019 to 31.12.2021 - AAAR
Works Contract or not - supplies of goods or services for 'selling up of network' - composite supply/principal supply - two ruling of the AAR - first one was accepted but second one was appealed against. - there is binding effect of the first order of advance ruling till 31st March, 2019. which classified the said supply under entry No 3(ii) taxable at 18%. - The second ruling should have ruled on merit as to applicability of the claimed notification entry - Benefit of exemption / relaxation from rate of GST allowed for the period 1.4.2019 to 31.12.2021 - AAAR
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
