From the very definition of the term common areas, it can be made out that the entire project land is deemed to be the common areas along with all the common amenities and facilities in the project except covered car parking areas, garages which have been excluded from the purview of the definition of the common areas while open car parking areas have been included.
Understanding GST liability on renting of land and building for poultry purpose. Learn about the applicability of GST in the poultry industry.
Understand the tax exemption criteria for charitable institutions engaging in educational activities. Learn the Supreme Court’s ruling and its impact.
The National Commission modified the Order of State Commission by reducing the rate of interest from 12% to 9% in the matter of delayed possession of Apartment and further it was held that since the compensation in the form of interest @9% p.a. has already been awarded, the Complainant shall not be entitled for any other compensation.
Honble Gujarat High Court held that the date of filing of the application by the petitioner on common portal would be liable to be treated as date of filing claim for refund to the satisfaction of requirement of Section 54 of the CGST Act and Rule 89 of the CGST Rules. The procedure evolved in Circular dated 15.11.2017 cannot operate as delimiting condition on the applicability of statutory provisions.
These regulations may be called the Food Safety and Standards (Food Products Standards and Food Additives) Second Amendment Regulations, 2022.
Provisions relating to effect of disciplinary proceedings on the benefits from accumulated pension corpus under National Pension System and gratuity in respect to Central Government employees covered under NPS.
Where assessee did not raised claim for deduction under section 54B while filing the returns of income filed u/s 139(1) and u/s 148 but in appellate proceedings raised the same then such claim was allowable.
e-CoO, issued electronically by the Issuing Authority of UAE, is a valid document for the purpose of claiming preferential benefit under India-UAE CEPA, provided that the e-CoO has been issued in the prescribed format, bears electronically printed seal and signatures of the authorized signatory of the Issuing Authority
Applicant stated that they wish to withdraw their application for advance ruling in view of recent GST council meetings and notifications issued thereafter. Application filed by Applicant for advance ruling is disposed-off as withdrawn.
