Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Providing Services to SEZ unit - Benefit of exemption - The appellant couldn't submit Form A1 due to unavailability to SEZ units but submitted Form A2. The revenue argued against granting exemption due to non-submission of mandatory forms. However, the Tribunal ruled in favor of the appellant, stating that since Form A2 was available, denial of exemption was unwarranted. The appellant's eligibility for exemption was confirmed based on Form A2 issued by the jurisdictional officer. Consequently, the impugned order was set aside, and the appeal was allowed.
Providing Services to SEZ unit - Benefit of exemption - The appellant couldn't submit Form A1 due to unavailability to SEZ units but submitted Form A2. The revenue argued against granting exemption due to non-submission of mandatory forms. However, the Tribunal ruled in favor of the appellant, stating that since Form A2 was available, denial of exemption was unwarranted. The appellant's eligibility for exemption was confirmed based on Form A2 issued by the jurisdictional officer. Consequently, the impugned order was set aside, and the appeal was allowed.
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