Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Construction activity was held to involve both supply of goods and supply of services, and a project meeting the residential real estate project definition with under 15% commercial carpet area qualifies for concessional entries 3(i) and 3(ia); outcome - applicant may apply concessional GST rates subject to prescribed conditions. Valuation for taxable value must follow the valuation mechanism in paragraph 2 of the notification to exclude land value, and consequence - taxable value is computed after allowing deduction of one-third of the total amount charged for the supply.
Construction activity was held to involve both supply of goods and supply of services, and a project meeting the residential real estate project definition with under 15% commercial carpet area qualifies for concessional entries 3(i) and 3(ia); outcome - applicant may apply concessional GST rates subject to prescribed conditions. Valuation for taxable value must follow the valuation mechanism in paragraph 2 of the notification to exclude land value, and consequence - taxable value is computed after allowing deduction of one-third of the total amount charged for the supply.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
