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...
Exemption from GST - upfront amount charged by the Applicant (as lease premium) for granting long-term lease of ninety years - The AAR concludes that long-term leases are not considered sales of land under GST, and hence, the upfront amount charged by NOIDA is within the scope of GST. - The AAR rules that the lease premium charged by NOIDA for granting long-term leases is exempt from GST under Entry No. 41 of Notification No. 12/2017-CT (Rate) if the lease is for an industrial plot or infrastructure development for financial business and fulfills specified conditions.
Exemption from GST - upfront amount charged by the Applicant (as lease premium) for granting long-term lease of ninety years - The AAR concludes that long-term leases are not considered sales of land under GST, and hence, the upfront amount charged by NOIDA is within the scope of GST. - The AAR rules that the lease premium charged by NOIDA for granting long-term leases is exempt from GST under Entry No. 41 of Notification No. 12/2017-CT (Rate) if the lease is for an industrial plot or infrastructure development for financial business and fulfills specified conditions.
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