Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
The HC held that a Society registered under the Andhra Pradesh Societies Registration Act, 2001 does not qualify as an 'Association of Persons' u/s 94(1) of the CGST/SGST Act. Consequently, members of such a Society cannot be held liable for the Society's tax dues u/s 94. The HC set aside the recovery proceedings initiated against the petitioner, a member/Secretary of the Society, and allowed the petition.
The HC held that a Society registered under the Andhra Pradesh Societies Registration Act, 2001 does not qualify as an 'Association of Persons' u/s 94(1) of the CGST/SGST Act. Consequently, members of such a Society cannot be held liable for the Society's tax dues u/s 94. The HC set aside the recovery proceedings initiated against the petitioner, a member/Secretary of the Society, and allowed the petition.
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