The burden of proof under tax law and who has to discharge such burden
INSURANCE CLAIM RECEIVED ON LOSS OF STOCK IN TRADE OR CAPITAL ASSETS Introduction: Whether the amount received as an insurance claim on account of loss/damaged stock in trade /capital assets […]
Appellant is engaged in vehicle body building and mounting it on chassis provided by the principal- tax rate under GST @ 18%. Classification Issue: Appellant is engaged in body building […]
Big land acquired and thereafter converted into smaller plots and some value addition work to such land such as roads, poles or drainages it was Held by advance ruling authority […]
due to rule 86A of CGST loss of ₹ 6.14 Lakh Crores to the taxpayer and gain to the government.
recommendation of 45th GST council meet and lapse on expectation of taxpayer claiming refund in the case inverted duty structure as anomaly pointed out by Hon’ble SC in section 54.