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...
Exemption supply or not - services of leasing of the land for industrial purposes by SMPK to the applicant - The Appellate Authority for Advance Ruling finds that while the WBAAR ruled on the ownership aspect, it failed to consider all conditions required for exemption under entry 41. They note that the WBAAR's ruling was limited to a single condition and did not provide a comprehensive analysis of the case. As a result, the Appellate Authority deems it necessary to remand the case back to the WBAAR for a fresh decision, considering all aspects of the matter.
Exemption supply or not - services of leasing of the land for industrial purposes by SMPK to the applicant - The Appellate Authority for Advance Ruling finds that while the WBAAR ruled on the ownership aspect, it failed to consider all conditions required for exemption under entry 41. They note that the WBAAR's ruling was limited to a single condition and did not provide a comprehensive analysis of the case. As a result, the Appellate Authority deems it necessary to remand the case back to the WBAAR for a fresh decision, considering all aspects of the matter.
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TaxTMI 
TaxTMI 
