All expenses towards creation of a new asset or for enhancing capacity of existing asset are in nature of capital expenditure

Supply of UPS along with battery should be considered as ‘Mixed Supply’: AAR

Supply of goods by Cafe Coffee Day to the SEZ units is not deemed export and will be liable for GST

No E-Way bill if transportation of personal effects:HC

Clarification on Refund of accumulated Input Tax Credit (ITC) of Compensation Cess

List of Sections in Goods and Service Tax, GST

Provisions of IBC upheld by Hon’ble Supreme Court

Assessee had to only write off debts as irrevocable in its account and not required to prove that they had become bad for its deduction

ASSOCIATION OF PERSONS & BODY OF INDIVIDUALS

TAXPAYERS HIGH EXPECTATION FROM THE INTERIM BUDGET

Proposal to integerate E-way bill with NHAI’s FASTag to track GST evasion from April

Uncollected income tax arrears could give Modi govt a Rs 1.2 lakh crore boost ahead of Budget 2019.

Only salary remitted by HO to liaison office set-up in India for routine operations: No GST would be attracted.

GST paid on sanitary fittings not available as it is an integral part of building: AAR

GST would be attracted on compensation for alternate accommodation/ damages for delayed handover

Admissibility of exemption u/s 54 if construction of house was commenced even before the date of transfer of original asset

Foreign agent commission and reimbursement of expenditure were not taxable in India and hence, section 195 had no application.

Disallowance u/s 43B if Liability to pay service tax not existed