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...
Exemption from GST - Collection of tax at source u/s 52 - Electronic commerce operator - Exclusion of "Agent" - Exemption under Notification No. 52/2018 - The AAR determined that the applicant operates as an electronic commerce operator, not as an agent of DGIPL. Despite the applicant's contention of acting merely as a platform for transactions between DGIPL and customers, the agreement terms and the handling of transactions classify the applicant as an E-commerce operator responsible for tax collection at source under Section 52 of the CGST Act.
Exemption from GST - Collection of tax at source u/s 52 - Electronic commerce operator - Exclusion of "Agent" - Exemption under Notification No. 52/2018 - The AAR determined that the applicant operates as an electronic commerce operator, not as an agent of DGIPL. Despite the applicant's contention of acting merely as a platform for transactions between DGIPL and customers, the agreement terms and the handling of transactions classify the applicant as an E-commerce operator responsible for tax collection at source under Section 52 of the CGST Act.
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