Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Ineligibility for claiming ITC on inward supplies of goods or services used for construction on account of own use - The appellant contested the restriction on ITC for immovable property construction, arguing it should apply only to capitalized expenses. The respondent countered that the restriction applies regardless of capitalization. The Appellate Authority (AAAR) affirmed that the restriction applies to all construction expenses, regardless of capitalization, concluding that ITC for such construction is not available.
Ineligibility for claiming ITC on inward supplies of goods or services used for construction on account of own use - The appellant contested the restriction on ITC for immovable property construction, arguing it should apply only to capitalized expenses. The respondent countered that the restriction applies regardless of capitalization. The Appellate Authority (AAAR) affirmed that the restriction applies to all construction expenses, regardless of capitalization, concluding that ITC for such construction is not available.
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