Search: house property

2 results for “house property”+ Section 246Aclear

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Key Topics

Section 17(5)(d)7 Section 144C6 Section 1532 Section 153(1)2

CHIEF COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX vs. M/S SAFARI RETREATS PRIVATE LIMITED

Appeals are partly allowed in above terms

C.A. No.-002948-002948 - 2023Supreme Court03 Oct 2024

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

Section 17Section 17(5)(c)Section 17(5)(d)

246A and 279A were introduced to simplify the indirect tax regime to prevent the cascading effect of multiplicity of taxes. The cascading effect of taxes can be removed only by introducing a system for allowance of ITC so that there would not be any missing link in the chain or series

ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED

The appeals are allowed

C.A. No.-010586-010589 - 2025Supreme Court