The Authority on Advance Rulings (AAR) in Karnataka held that land development does not constitute a sale and is hence taxable at the transaction value actually paid of payable of the service as under section 31 and 15 of the Act. The Authority headed by Sri. Harish Dharnia and Dr.Ravi Prasad M.P. made the relevant […]
The post Land Development does not constitute Sale, Taxable at Transaction Value actually Paid: AAR [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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