Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Characterisation of supply turns on where the food is prepared: foods prepared in a retail outlet that offers dine in are treated as restaurant services (including take away) and attract GST at 5% without eligibility to claim input tax credit; identical ice cream sold in B2B transactions is treated as supply of goods (no service element) and attracts GST at 5% with input tax credit where standard GST registration and procurement rules apply. Composite supply analysis depends on the place of manufacture/retail preparation; separate manufacturing unit supplies of ice cream are goods when supplied B2B even if sold through retail outlets.
Characterisation of supply turns on where the food is prepared: foods prepared in a retail outlet that offers dine in are treated as restaurant services (including take away) and attract GST at 5% without eligibility to claim input tax credit; identical ice cream sold in B2B transactions is treated as supply of goods (no service element) and attracts GST at 5% with input tax credit where standard GST registration and procurement rules apply. Composite supply analysis depends on the place of manufacture/retail preparation; separate manufacturing unit supplies of ice cream are goods when supplied B2B even if sold through retail outlets.
Note: It is a system-generated summary and is for quick reference only.
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