![Construction of infrastructure other than Railway Lines is not Composite Supply to Works Contract, attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Construction-infrastructure-Railway-Lines-Composite-Supply-Works-Contract-GST-Taxscan.jpg "Construction of infrastructure other than Railway Lines is not Composite Supply to Works Contract, attracts 18% GST: AAR [Read Order]")
Construction of infrastructure other than Railway Lines is not Composite Supply to Works Contract, attracts 18% GST: AAR [Read Order]
The Chhattisgarh Authority for Advance Rulings ( AAR ) has recently ruled that the construction undertaken by the applicant- , other than...
![12 % GST not available to Supply Construction Lines and Open Lines undertaken to Indian Railways: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/GST-Supply-Construction-Lines-Construction-Open-Lines-Indian-Railways-Railways-AAR-taxscan.jpg "12 % GST not available to Supply Construction Lines and Open Lines undertaken to Indian Railways: AAR [Read Order]")
![No Service Tax on Construction of Complex Service in relation to Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Service-Tax-Tax-Construction-Complex-Service-Jawaharlal-Nehru-National-Urban-Renewal-Mission-Rajiv-Awaas-Yojana-CESTAT-Taxscan.jpg "No Service Tax on Construction of Complex Service in relation to Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana: CESTAT [Read Order]")
![ITC not available on Goods and Services used for Construction of Pipeline outside the Factory site u/s 17 of GST Act: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/ITC-Goods-and-Services-Construction-Construction-of-Pipeline-Factory-site-GST-Act-AAR-GST-Authority-of-Advance-Ruling-taxscan.jpg "ITC not available on Goods and Services used for Construction of Pipeline outside the Factory site u/s 17 of GST Act: AAR [Read Order]")
![Expenditure incurred for Construction of a New Facility and subsequently abandoned at Work-in-progress stage is allowable as Revenue Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Expenditure-Construction-Facility-Revenue-Expenditure-ITAT-Income-Tax-taxscan.jpg "Expenditure incurred for Construction of a New Facility and subsequently abandoned at Work-in-progress stage is allowable as Revenue Expenditure: ITAT [Read Order]")
Construction of House couldn't be Completed Within 3 years, ITAT denies Capital Gain Exemption under Section 54F [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Pune Bench, has recently in an appeal filed before it, held that construction of house if couldn’t be completed within 3 years, the capital gain exemption...
![Construction of House couldnt be Completed Within 3 years, ITAT denies Capital Gain Exemption under Section 54F [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Construction-of-House-ITAT-Capital-Gain-Exemption-taxscan.jpg "Construction of House couldnt be Completed Within 3 years, ITAT denies Capital Gain Exemption under Section 54F [Read Order]")
![Permissible Possession given to Developer for Construction does not constitute Transfer: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/developer-construction-Transfer-ITAT-taxscan.jpeg "Permissible Possession given to Developer for Construction does not constitute Transfer: ITAT [Read Order]")
Karnataka HC quashes CBIC Circular imposing Annuity received by Concessionaires from Highway Authorities [Read Order]
The Karnataka High Court has quashed a circular issued by the Central Board of Indirect Taxes and Customs (CBIC) levying annuity received by the Concessionaires from Highway Authorities. The...
![Karnataka HC quashes CBIC Circular imposing Annuity received by Concessionaires from Highway Authorities [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Karnataka-HC-CBIC-Circular-Highway-Authorities-taxscan.jpeg "Karnataka HC quashes CBIC Circular imposing Annuity received by Concessionaires from Highway Authorities [Read Order]")
GST applicable on Construction of Shaheed dwaf fall under Supply of Works Contract Service: AAR [Read Order]
The Authority for Advance Rulings (AAR), Uttarakhand has held that construction of shaheed dwaf fall under the definition of supply of works contract service and GST is applicable for the same. ...
![GST applicable on Construction of Shaheed dwaf fall under Supply of Works Contract Service: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Construction-Shaheed-dwaf-works-contract-service-GST-AAR-Taxscan.jpeg "GST applicable on Construction of Shaheed dwaf fall under Supply of Works Contract Service: AAR [Read Order]")
Repayment of Loan taken for Construction of Building by Assessee Society considered as Income If for Charitable Purposes: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh bench consisting of N.K. Saini, Vice President, and Sudhanshu Srivastava, Judicial Member held that repayment of loan taken for construction of...
![Repayment of Loan taken for Construction of Building by Assessee Society considered as Income If for Charitable Purposes: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Repayment-construction-of-building-assessee-income-charitable-purposes-ITAT-Taxscan.jpg "Repayment of Loan taken for Construction of Building by Assessee Society considered as Income If for Charitable Purposes: ITAT [Read Order]")
Legal and Professional Expenses incurred to Defend Criminal Charges against Directors of Company allowable as Business Expenses: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that these expenses incurred on legal, professional, travelling and boarding are allowable as business expenditure of the...
![Legal and Professional Expenses incurred to Defend Criminal Charges against Directors of Company allowable as Business Expenses: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Legal-and-Professional-Expenses-Defend-Criminal-Charges-Directors-Company-allowable-Business-Expenses-ITAT-Taxscan.jpeg "Legal and Professional Expenses incurred to Defend Criminal Charges against Directors of Company allowable as Business Expenses: ITAT [Read Order]")
Completion of Construction irrelevant to Apply S. 54F: ITAT allows Capital Gain exemption since Sale Deed was Registered within Prescribed Time [Read Order]
The Bangalore bench of the ITAT has held that the date of completion of construction of new property is irrelevant to allow exemption under section 54F of the Income Tax Act, 1961 and the same is...
![Completion of Construction irrelevant to Apply S. 54F: ITAT allows Capital Gain exemption since Sale Deed was Registered within Prescribed Time [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Completion-Construction-irrelevant-ITAT-Capital-Gain-exemption-Sale-Deed-Registered-Prescribed-Time-Taxscan.jpeg "Completion of Construction irrelevant to Apply S. 54F: ITAT allows Capital Gain exemption since Sale Deed was Registered within Prescribed Time [Read Order]")