Held - The benefit of the said notification as stipulated under SI.No.2 of the Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 will be.....

Held - We find that transfer of business assets is to be considered as supply of goods. The transfer of business assets implies that a part of the .....

Held - We find that the applicant is carrying on the business of constructing residential/commercial complexes and selling thereof and the applican.....

Held - We observe that a transfer of a as a going concern is the sale of a business including assets. In terms of financial transaction ‘going co.....

Held - A going concern is a concept of accounting and applies to the business of the company as a whole. Transfer of a going concern means transfer.....