The Respondent has denied the benefit of Input Tax Credit( ITC) to the buyers of the flats being constructed by him is in contravention of the provisions of Section 171 (1) of the CGST Act, 2017
Interesting case: Capital gain Exemption if Payments towards purchase of plot is done prior to one year of capital gain exemption
The tax rate applicable on the supply of construction service to land owner in lieu of transfer of development rights to the promoter’s portion is liable to tax @ 9% under CGST and 9% under KGST.
Carry forward and set-off of Unabsorbed depreciation & Effect of Circular No. 14 of 2001 with amendment by the Finance Act, 2001
Applicability of Tax deduction at source u/s 195 on Commission paid to foreign agents for procuring export orders
Expenditure incurred towards installation of software where no enduring benefit is conferred is a Capital or revenue expenditure?
Temporary Diversion of 7 posts of Pr. Commissioner/Pr.ADG and Commissioner/ADG of CBIC for drawal of pay and allowances
Landmark Judgment : Section 54 exemption is available if assessee purchases multiple residential units in same building
Whether purchases corresponding to the excess stock found during Survey would be allowed as deduction ?
Landmark Judgment : Development fee received by educational trust could not be classified as capital in nature and is of the character of other fee charged by assessee on account of tuition fee, term fee, etc.
Whether there was deemed sale in view of transfer of right to use the vessel as provided in Article 366(29A)(d) read with section 5C or section 2(j)
