Now, mandatory to mention of the Place of Supply in case of Inter-state supply to Unregistered Person
No more – “Your Honour, The Learned Counsel of the Party is OUT OF STATION. We request to kindly adjourn the hearing of the Case today.”
Law is what is declared by the Court . An executive authority can, at best, only opine its own understanding of the statute; such opinion is not binding upon the quasi-judicial functioning of the authorities under the Act: SC
CBDT has no power to enlarge the scope of the statutory provision. Its powers are conferred to issue administrative instructions.
Activities of purchasing kendu leaves and making it ready for marketing & selling for bidi manufacturing is not ‘processing’ & so liable for TCS
Earnest money forfeited by HSIDC on surrender of industrial plot allotment was capital loss not deductible