Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Page of 4798
Press 'Enter' after typing page number.
481 to 500 of 95957 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC held that the review application was partly allowed. There was no mistake apparent on record regarding the application of the Supreme Court decision and the definition of "local authority" under the GST Act. The Notified Area Authority, Vapi does not qualify as a "local authority" or "governmental authority" for GST exemption on pure services or supply of goods. Review jurisdiction cannot be exercised as an appellate jurisdiction to correct errors of law, as it would amount to the Court sitting in appeal over its own judgment.
The HC held that the review application was partly allowed. There was no mistake apparent on record regarding the application of the Supreme Court decision and the definition of "local authority" under the GST Act. The Notified Area Authority, Vapi does not qualify as a "local authority" or "governmental authority" for GST exemption on pure services or supply of goods. Review jurisdiction cannot be exercised as an appellate jurisdiction to correct errors of law, as it would amount to the Court sitting in appeal over its own judgment.
Note: It is a system-generated summary and is for quick reference only.