"Leela Vara Prasad Dharmmireddy is a dedicated professional residing in Atchutapuram, Vizag. With seven years of experience at H N A & Co LLP, starting from his articleship and qualifying as a Chartered Accountant in 2021, Leela has become an integral part of the firm. He currently oversees audits, consultancy services, and refund operations at the Visakhapatnam branch, contributing to various industries. Leela has developed specialized knowledge in addressing refund-related matters under GST, including litigation, and actively contributes to case law updates and the "Case Law Digest" book. He has delivered seminars for notable industry associations such as FAPCCI, CII, and VCCI. His approach to work is defined by his ability to understand clients' needs, build trust, maintain independence, and ensure client satisfaction by consistently adding value."
The issue was whether leasing to a company disqualifies exemption for residential renting. The Court held that exemption depends on end-use as residence, not the recipient. The key takeaway is that residential usage prevails over contractual structure.
Explore why Public Notices, while guiding trade, cannot override statutes or alter private contracts, as affirmed by the Kerala High Court.
Decoding of Rule 96B of the CGST Rules, considering customs, FTP and FEMA provisions Legal Provision Section 16 (1) of IGST Act, 2017 A registered person making zero rated supply shall be eligible to claim refund of unutilised input tax credit on supply of goods or services or both, without payment of integrated tax, under […]
