Delayed judgment pronouncement alone does not invalidate Tribunal orders, while rectification cannot reopen evidence or negate confiscation-related pe...
Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escap...
Bona fide public fixed-deposit explanations prevent concealment penalties where unexplained-credit additions lack independent evidence of undisclosed ...
Factory-consumption condition restricts solar module parts exemption and excludes imported aluminium profiles fabricated outside the production factor...
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Joint development arrangements may involve non-monetary consideration where land or development rights are exchanged for flats, but taxability depends on contractual rights and obligations. Valuation follows only after identifying a taxable service, and comparable-flat values require genuine comparability and verification against duplicate taxation. Builder-developer construction before 1 July 2010 may qualify as self-service if applicable factual conditions are met; composite works contracts must be distinguished from pure construction services by contractual transfer of property in goods. An incorrect statutory citation does not alone invalidate an otherwise sustainable notice. Reverse-charge liability requires proof of qualifying GTA, security, manpower-supply or legal services. Extended limitation requires deliberate suppression with intent to evade tax.
Joint development arrangements may involve non-monetary consideration where land or development rights are exchanged for flats, but taxability depends on contractual rights and obligations. Valuation follows only after identifying a taxable service, and comparable-flat values require genuine comparability and verification against duplicate taxation. Builder-developer construction before 1 July 2010 may qualify as self-service if applicable factual conditions are met; composite works contracts must be distinguished from pure construction services by contractual transfer of property in goods. An incorrect statutory citation does not alone invalidate an otherwise sustainable notice. Reverse-charge liability requires proof of qualifying GTA, security, manpower-supply or legal services. Extended limitation requires deliberate suppression with intent to evade tax.
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