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1. Levy of tax (GST) on one time long term lease premium payable/paid by the Jinmangal Corporation to Ahmedabad Urban Development Authority - supply or not - long term...

2. Exemption from GST - upfront amount charged by the Applicant (as lease premium) for granting long-term lease of ninety years - The AAR concludes that long-term leases...

3. Levy of GST on the one-time lease premium - letting plots of land on lease basis - long term lease - High Court has upheld the constitutional validity of levy of GST -...

4. Scope of supply - one time premium from the lessee - The applicant wishes to allot developed units to prospective buyers on a long term lease basis for a period of 90...

5. TDS u/s 194I - payment made by the assessee to MMRDA for acquisition of the plot of land on lease from MMRDA - whether the lease premium paid for a long term lease of 60...

6. Levy of GST - One time concession fees charged - the applicant is not entitled for the benefits of exemption and the activity of long term lease is liable for levy of GST.

7. TDS u/s 194I - lease premium paid to Mumbai Metropolitan Regional Development Authority (“MMRD") - lump sum lease premium or one-time upfront lease charges, which are...

8. TDS u/s 194I - Rent - lump sum lease payments or one time lease charges, which are not adjustable against long term lease hold charges, which are not adjustable against...

9. Revision u/s 263 by CIT - set off of brought forward business loss from the income assessable under the head 'Capital Gain' - gain of depreciable assets by entering into...

10. Liability of pay GST - lease renewal amount - premium on lease renewal - The applicant is liable to pay GST under Reverse Charge Mechanism (RCM) for lease renewal amount...

11. Levy of GST - Supply or not - leasing services - contribution paid/payable by the members towards Development Cost of the Bourse for the promotion of Exports of Gem and...

12. Revision u/s 263 by CIT - Wrong claim of carry forward of long term capital loss - the long term capital gain, which is exempted under section 10(38) of the Act, would...

13. Long term capital loss - assessee has surrendered the leasehold rights - lease premium was amortized over the period of lease but was not shown as an asset in the income...

14. Nature of expenditure - revenue or capital expenditure - One-time lease rental charges paid to Greater Noida Industrial Development Authorities (GNIDA) for a period of...

15. Whether long term lease of 90 years will be covered by the meaning of “renting“ or “leasing“ used in section 65 (105) (91a) - prima facie in favor of assessee - AT