Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The HC held that the supply of a Solar Power Generating System by the petitioner is a composite supply and does not amount to a works contract u/s 2(119) of the GST Act. The solar power plant is not immovable property as the solar modules are not attached to the civil foundation for permanent beneficial enjoyment. The civil foundation is embedded for beneficial enjoyment of the Solar Power Generating Station itself. The HC relied on the SC judgment in Duncans Industries Limited to distinguish immovable property. The transaction does not qualify as a works contract, and the petition was allowed.
The HC held that the supply of a Solar Power Generating System by the petitioner is a composite supply and does not amount to a works contract u/s 2(119) of the GST Act. The solar power plant is not immovable property as the solar modules are not attached to the civil foundation for permanent beneficial enjoyment. The civil foundation is embedded for beneficial enjoyment of the Solar Power Generating Station itself. The HC relied on the SC judgment in Duncans Industries Limited to distinguish immovable property. The transaction does not qualify as a works contract, and the petition was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
