Leasehold Rights
GST
Isabgol Seeds Procured Through APMC Exempt from GST; Not Covered Under ‘Goods of Seed Quality’ Entry: AAR
The Gujarat Authority for Advance Ruling (AAR) has held that fresh and unprocessed Psyllium...
Drafts
Reply Format For Show Cause Notice Issued Only For Interest Demand Under FORM DRC-01
Here’s the reply format for show cause notice issued only for interest demand under...
GST
ITC Allowed on Leasehold Rights, Not Blocked U/s 17(5) as Transaction Is Not Construction Activity: Gujarat High Court
The Gujarat High Court has held that the input tax credit (ITC) is eligible...
GST
Failure To Process Refund Of GST Paid On Transfer Of Leasehold Rights In Land Within Time Could Attract Personal Costs On Erring Officer: Gujarat...
The Gujarat High Court while directing the State GST department to grant a refund...
GST
Whether Assignment of Leasehold Rights Attracts GST or Constitutes Land Transfer? Supreme Court to Decide
The Supreme Court of India is set to examine a critical issue with wide-ranging...
GST
Levy of GST on Immovable Property – Emerging Judicial Perspective Development Rights, Leasehold Rights, etc
The judicial forums have settled the issue and it is no more res integra...
GST
Transfer of Leasehold Rights of Plot Not Taxable Under GST: Gujarat HC
The Gujarat High Court has quashed a GST demand raised against M/s Life Sciences...
Latest articles
GST
Isabgol Seeds Procured Through APMC Exempt from GST; Not Covered Under ‘Goods of Seed Quality’ Entry: AAR
The Gujarat Authority for Advance Ruling (AAR) has held that fresh and unprocessed Psyllium...
Drafts
Reply Format For Show Cause Notice Issued Only For Interest Demand Under FORM DRC-01
Here’s the reply format for show cause notice issued only for interest demand under...
Direct Tax
Broken-Period Interest on Sale of NCDs Taxable as Interest, Not Capital Gains: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that broken-period...
Direct Tax
No Denial of S.12AB Registration Without Actual Application of Funds Outside India: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that a...