Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Collection of member subscription and provision of services, including educational seminars and workshops for member doctors, fall within the definition of business under section 2(17)(e) because facilities or benefits supplied by an association to its members for consideration are expressly covered. Those member-related activities also constitute supply under section 7(1)(aa), which deems the association and its members to be separate persons and displaces the mutuality argument for GST purposes. The healthcare exemption was held inapplicable to these stand-alone member supplies, so the subscription fees and related services were taxable.
Collection of member subscription and provision of services, including educational seminars and workshops for member doctors, fall within the definition of business under section 2(17)(e) because facilities or benefits supplied by an association to its members for consideration are expressly covered. Those member-related activities also constitute supply under section 7(1)(aa), which deems the association and its members to be separate persons and displaces the mutuality argument for GST purposes. The healthcare exemption was held inapplicable to these stand-alone member supplies, so the subscription fees and related services were taxable.
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