Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
The Jharkhand High Court granted permission for release of confiscated goods subject to a pre-deposit u/s 107 of the GST Act. The assessee was required to make a pre-deposit of 10% of the total value, which was not initially considered. Upon depositing Rs.2,71,000 in addition to penalties and fines, the confiscated goods would be released under specified conditions. The court directed that the respondents refrain from auctioning the goods and conveyance until the specified date. The petition was allowed by the court.
The Jharkhand High Court granted permission for release of confiscated goods subject to a pre-deposit u/s 107 of the GST Act. The assessee was required to make a pre-deposit of 10% of the total value, which was not initially considered. Upon depositing Rs.2,71,000 in addition to penalties and fines, the confiscated goods would be released under specified conditions. The court directed that the respondents refrain from auctioning the goods and conveyance until the specified date. The petition was allowed by the court.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
