Bombay HC rules GST on developer rights under a development agreement does not fall under reverse charge as per Entry 5B of Notification No. 13/2017 (CGST Rate)
CESTAT Ahmedabad held that Chartered Accountant certificate stated that duty incidence has not been passed on to the customers. Hence, refund cannot be rejected by brushing aside Chartered Accountant certificate without any cogent reason.
Explore the legal aspects, supporting documents, Aadhaar & biometric authentication for registration under the CGST Act 2017, along with key procedures and provisions.
ITAT Jaipur allows Ashok Kumar Jain’s appeal for statistical purposes, remanding capital gains issue to AO for reconsideration with due process.
Kerala High Court held that college, managed by an education trust, engaged in supplying food to students through canteen is required to obtain registration under Kerala Value Added Tax Act, 2003 [KVAT Act]. Thus, writ dismissed accordingly.
An in-depth analysis of how agricultural income tax exemptions are used for evasion, with suggestions to curb misuse and protect small farmers.
Allahabad HC directs U.P. State to clarify STO’s power to impose GST penalty under Rule 86B and Section 129.
Explore how international investment law has developed from early treaties to modern frameworks addressing sustainability, dispute resolution, and global challenges.
Use the Income Tax Calculator for FY 2025-26 to compare old and new tax regimes, calculate TDS, and generate Form-16 easily.
Bombay HC rules on GST applicability to developer agreements, distinguishing them from TDR/FSI transfers under Entry 5B of GST notification.
