Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Input tax credit eligibility on renting commercial property deemed inadmissible as the matter is sub judice before the Supreme Court. Applicability of reverse charge mechanism on inward freight held inadmissible due to the issue already decided in prior proceedings, invoking Section 98(2) proviso of CGST Act. Query regarding setting off input and output tax for multiple businesses under same GST number held outside Section 97(2) purview, hence cannot be answered by the Authority.
Input tax credit eligibility on renting commercial property deemed inadmissible as the matter is sub judice before the Supreme Court. Applicability of reverse charge mechanism on inward freight held inadmissible due to the issue already decided in prior proceedings, invoking Section 98(2) proviso of CGST Act. Query regarding setting off input and output tax for multiple businesses under same GST number held outside Section 97(2) purview, hence cannot be answered by the Authority.
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