Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Page of 4817
Press 'Enter' after typing page number.
5861 to 5880 of 96333 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The article addresses profiteering and computation of profiteering focusing on pass-through of input tax credit (ITC) where the flat was booked post-GST. Applying judicial guidance, the DGAP examined ITC availed and pre- and post-GST purchase values and concluded no contravention of section 171 of the Central Goods and Services Act, 2017, because the price was set after ITC availability and no enforceable right arose for the purchaser merely from a seller's confirmation to pass on ITC; the applicant's objections were examined and rejected as without merit.
The article addresses profiteering and computation of profiteering focusing on pass-through of input tax credit (ITC) where the flat was booked post-GST. Applying judicial guidance, the DGAP examined ITC availed and pre- and post-GST purchase values and concluded no contravention of section 171 of the Central Goods and Services Act, 2017, because the price was set after ITC availability and no enforceable right arose for the purchaser merely from a seller's confirmation to pass on ITC; the applicant's objections were examined and rejected as without merit.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
