Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
E-commerce operator definition under GST Act examined. Applicant found to be owner of digital platform facilitating supply of services, qualifying as e-commerce operator. However, driver services supplied directly to customers, not 'through' applicant's platform as required u/s 9(5). Thus, applicant not liable to collect and pay GST on driver services, despite being an e-commerce operator. Conditions of Section 9(5) not met for tax liability on e-commerce operator.
E-commerce operator definition under GST Act examined. Applicant found to be owner of digital platform facilitating supply of services, qualifying as e-commerce operator. However, driver services supplied directly to customers, not 'through' applicant's platform as required u/s 9(5). Thus, applicant not liable to collect and pay GST on driver services, despite being an e-commerce operator. Conditions of Section 9(5) not met for tax liability on e-commerce operator.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
