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Case Law Details

Case Name : In re Capfront Technologies Pvt. Ltd (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 47/2022
Date of Judgement/Order : 12/12/2022
Related Assessment Year :
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In re Capfront Technologies Pvt. Ltd (GST AAR Karnataka)

AAR held that transfer of independent part of business pertaining to ‘Loan Front’ app, a mobile software, qualifies to be a transfer of going concern, and the said activity amounts to ‘Service by way of tr

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