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2018 (4) TMI 1592

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..... using and Urban Development Corporation Ltd. Vs Commisioner [2012 (7) TMI 1072 - GUJARAT HIGH COURT] - both parties have also agreed that without the final verdict of the jurisdictional High Court, the present reference cannot be decided. Liberty granted to the assessee-Appellants to come again after having the final verdict from the jurisdictional High Court, but within the prescribed time.
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..... payment charges are subject to tax. 3. In view of the above, the matter was referred to the Larger Bench. 4. Both parties have agreed that the matter has reached before the jurisdictional High Court at Ahmedabad [Housing and Urban Development Corporation Ltd. Vs Commisioner, 2015 (40) STR J316 9Guj.)] 5. During the course of arguments, both parties have also agreed that without the final verdic .....

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