Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Transfer of unexpired leasehold rights was treated as a taxable supply of service because only the right to use immovable property for the balance lease period was assigned, not title in the land, so the transaction did not fall within sale of land under Schedule III. The Authority also held that decisions cited by the appellant had not attained finality, while Safari Retreats was inapplicable because it concerned input tax credit on construction for leasing, not the taxability of leasehold assignments. Separately, recovery of land development cost was held taxable as consideration for construction and development services, since the underlying works were distinct, identifiable services enhancing the premises. The appeal was dismissed and the advance ruling upheld.
Transfer of unexpired leasehold rights was treated as a taxable supply of service because only the right to use immovable property for the balance lease period was assigned, not title in the land, so the transaction did not fall within sale of land under Schedule III. The Authority also held that decisions cited by the appellant had not attained finality, while Safari Retreats was inapplicable because it concerned input tax credit on construction for leasing, not the taxability of leasehold assignments. Separately, recovery of land development cost was held taxable as consideration for construction and development services, since the underlying works were distinct, identifiable services enhancing the premises. The appeal was dismissed and the advance ruling upheld.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
