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...
Petrol and diesel remain outside the levy of GST until formally notified for inclusion, so supplies incorporating these fuels cannot be treated as taxable under the GST framework; accordingly the composite supply doctrine does not apply where one element is petrol/diesel because all components must be taxable for a composite supply to arise. Until GST inclusion, petroleum products continue to be taxed under the pre GST regime (central excise and State VAT), and VAT paid on such fuel does not qualify as input tax credit under the CGST input tax credit provisions.
Petrol and diesel remain outside the levy of GST until formally notified for inclusion, so supplies incorporating these fuels cannot be treated as taxable under the GST framework; accordingly the composite supply doctrine does not apply where one element is petrol/diesel because all components must be taxable for a composite supply to arise. Until GST inclusion, petroleum products continue to be taxed under the pre GST regime (central excise and State VAT), and VAT paid on such fuel does not qualify as input tax credit under the CGST input tax credit provisions.
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