Compulsorily convertible debentures remain debt before conversion, preventing transfer-pricing and interest-deduction disallowances on the stated fact...
Stock-in-trade transfer taxability follows possession and consideration, not later conveyance registration, limiting deemed-value provisions to the ac...
Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate revie...
Duplicate PAN cancellation timeframe requires prior administrative representation before judicial intervention, ensuring a time-bound decision on the ...
Page of 4886
Press 'Enter' after typing page number.
21 to 40 of 97711 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
AAAR upheld that treated water from Common Effluent Treatment Plant (CETP) constitutes demineralized water, making it ineligible for GST exemption under Notification No. 02/2017-Integrated Tax (Rate). The appellant's laboratory certificate was rejected as it was introduced at appellate stage, lacked accreditation details, and failed to specify sample collection methodology. While circulars exempt drinking water for public purposes (if unsealed) and treated sewage water under heading 2201, the subject water was classified differently. The AAAR maintained that the appellant failed to effectively challenge the original ruling's classification of the treated water as demineralized, thereby sustaining GST liability. Appeal dismissed.
AAAR upheld that treated water from Common Effluent Treatment Plant (CETP) constitutes demineralized water, making it ineligible for GST exemption under Notification No. 02/2017-Integrated Tax (Rate). The appellant's laboratory certificate was rejected as it was introduced at appellate stage, lacked accreditation details, and failed to specify sample collection methodology. While circulars exempt drinking water for public purposes (if unsealed) and treated sewage water under heading 2201, the subject water was classified differently. The AAAR maintained that the appellant failed to effectively challenge the original ruling's classification of the treated water as demineralized, thereby sustaining GST liability. Appeal dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
