Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Exemption from GST - Hostel accommodation - residential dwelling for use as residence services or not - The AAR found that the hostel did not qualify as a "residential dwelling." It emphasized the commercial nature of the hostel's operations, noting that the accommodations provided, including ancillary services like food and housekeeping, are more akin to those offered by commercial hotels rather than private residences. - The AAR ruled that the hostel accommodations do not meet the criteria for GST exemption as outlined in the relevant exemption notifications. It was determined that the services provided by the hostel are taxable, as the property does not qualify as a residential dwelling used for residence.
Exemption from GST - Hostel accommodation - residential dwelling for use as residence services or not - The AAR found that the hostel did not qualify as a "residential dwelling." It emphasized the commercial nature of the hostel's operations, noting that the accommodations provided, including ancillary services like food and housekeeping, are more akin to those offered by commercial hotels rather than private residences. - The AAR ruled that the hostel accommodations do not meet the criteria for GST exemption as outlined in the relevant exemption notifications. It was determined that the services provided by the hostel are taxable, as the property does not qualify as a residential dwelling used for residence.
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