Once the assessee had entered into agreement of sale coupled with power of attorney and handed over the possession of the property to the vendee, the transfer is complete as provided u/s 47 of the Act.
In re Synergy Global Steel Pvt. Ltd. (GST AAR Haryana) In the present case, the applicant constructed a building for the purpose of leasing or renting out the same for running an industry. The said building is imbedded in the earth as per clause (b) above and the goods in question are attached to the […]
C.M.S. Info Systems Ltd. Vs Commissioner, CGST, Mumbai East & Ors. (Bombay High Court) We find that the fundamental submission of the petitioner before the AARA was the fact that money would stand covered by the definition of ‘goods’ under Section 2(52) of the GST Act so long as the same is not used as […]
Maulikkumar Vinodkumar Patel Vs TRO (Gujarat High Court) In this case it was held that TRO has powers to order personal summons, Penadancy of recovery proceedings before TRO entitles invoking of Section 131, Requirement of Rule 83 of Schedule II and S. 131 requiring attendance of witness gets fulfilled when assesse appears before TRO. Absence […]
In re M/s. Directorate of Skill Development (GST AAR Madhya Pradesh) If the service is imported for the purpose of business or commerce even by the Govt then exemption would not be available and Govt need to pay GST under Reverse Charge. This can be further substantiated as per Q No 14 of GST Sectorial […]
In re M/s. NMDC Limited (GST AAR Madhya Pradesh) In respect of the first question raised by the Applicant regarding the classification of service by way of granting of license to extract minerals, we rule that the said service shall be classified under Tariff Heading 99733. In respect of the second question raised by the […]
In re Chief Electrical Engineer (GST AAR Goa) The GST rate applicable for various works/activity undertaken by the Goa Electricity Department? 1. The applicant Chief Electrical Engineer, Goa is liable to pay CGST @ 9% & SGST @ 9% on various works/activity undertaken by them except on hiring of the vehicles. 2. The applicant is […]
The Court held that Plaintiff’s and the Defendant’s claim needs to be adjudicated comprehensively by the same forum. Till the defence is adjudicated, there is no threat to the assets of the Plaintiff and the continuation of the counter claim would not adversely impact its assets.
Jadhav case (India v. Pakistan)- The Court finds that the Islamic Republic of Pakistan, in the matter of the detention and trial of an Indian national, Mr. Kulbhushan Sudhir Jadhav, has acted in breach of the obligations incumbent on it under Article 36 of the vienna Convention on Consular Relations
Shri Prashant Jayantilal Patel Vs DCIT (ITAT Mumbai) The sole subject matter of present appeal is to adjudicate whether the assessee would be eligible to claim depreciation on certain premises, which although forms part of block of assets,has been let out during the impugned AY & earned certain rental income which has been assessed as […]
