GST : Validity of seizure on a hyper technical basis and where the breach is purely technical and there is no allegation of intention to evade tax
Landmark Judgement : Credit on input materials/services used for construction of shopping malls is available against CGST/OGST payable on rent – Orissa HC
Capital gain exemption not restricted to construction expenditure which is incurred after the sale of original asset. Even amount paid towards structure purchased is eligible for exemption.
Validity of Seizure of goods on allegation that goods were not accompanied by tax invoice and E-Way Bill
Eligibility of deduction towards Housing Loan Interest: Interest on capital borrowed vs. Payment to builder in installment with interest – CA Naresh Jakhotia