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...
Determination of whether an outward supply of goods procured by the applicant from an Indian company undergoing liquidation can be considered a zero-rated supply under GST, allowing export without payment of tax against a Letter of Undertaking (LUT). The key points are: The place of supply is within India as the goods are delivered to the applicant's premises in India. The applicant lacks GST registration in India, and the transaction does not qualify as an export of goods under GST law. Consequently, the transaction cannot be treated as a zero-rated supply under the GST Act, 2017, precluding the applicant from exporting the goods without paying tax against an LUT.
Determination of whether an outward supply of goods procured by the applicant from an Indian company undergoing liquidation can be considered a zero-rated supply under GST, allowing export without payment of tax against a Letter of Undertaking (LUT). The key points are: The place of supply is within India as the goods are delivered to the applicant's premises in India. The applicant lacks GST registration in India, and the transaction does not qualify as an export of goods under GST law. Consequently, the transaction cannot be treated as a zero-rated supply under the GST Act, 2017, precluding the applicant from exporting the goods without paying tax against an LUT.
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