Insights
Gujarat AAR holds that the sale of over-the-counter readily available food and beverages qualify as a supply of goods and not restaurant services
Recent amendments in the GST Rules, and clarifications issued by CBIC pursuant to the 48th GST Council meeting
Mumbai ITAT holds that financial service business of the Assessee constitutes an undertaking and transaction qualifies as demerger as per section 2(19AA) of the Income-tax Act, 1961 (‘Act’) and therefore, not liable for dividend distribution tax (‘DDT’)1
