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1. Supply or not - transfer of business - going concern or not - Business may be covered under the umbrella of the definition of Service, in accordance to Section 2(102)...

2. Exemption form GST on the business transfer undertaken - transfer of a going concern - transfer of a going concern means transfer of a running business which is capable...

3. Classification of supply - transfer of business by the Airport Authority of India to the M/s. Adani Lucknow International Airport Limited - supply as going concern or...

4. Levy of GST - transfer of mobile application software - there will be a continuity of business, as the said part of business is said to be functional and is decided to...

5. Classification of supply - sale as a going concern - transfer of the business - The transaction of transfer of business unit of the applicant involved in the instant...

6. Supply or not - transfer of business by the AAI - The subject transfer is that of transfer of going concern as an independent part. In this context, there are no merit...

7. Nature of supply - Levy of GST - Transfer of an operational outlet - A branch of the same business vertical can be by no stretch of imagination considered as an...

8. CIRP proceedings - illegal transfer of IPR and business by the corporate debtor - the declaration of assignment of trademarks in the name of R1 is declared null and void...

9. Classification of supply - supply of goods or supply of services - transfer of business by way of merger of two registration/distinct person - going concern or not - The...

10. Lease Agreement - Transfer of Property - Appellant argued that the clause in the lease agreement only applies to voluntary transfers, not to mergers or amalgamations -...

11. Revision u/s 263 by CIT - slum sale - The assessee has transferred the whole business under slump sale basis and it is fact on record that it is transferred the business...

12. Supply of services or deemed supply - Liaison office - applicant connects businesses in India with business partners in Dubai - intermediary - non-profit organization -...

13. Classification of supply - Supply or not - transaction of transfer/ sale of one of the independent running business divisions of the Applicant, as a whole - an...

14. Liquidation and appointment of Liquidator - Liquidator will ensure that ‘Corporate Debtor’ remains a going concern - directed to approach the Union of India through the...

15. Declared Service u/s 66 E(e) of FA or not - Business Transfer Agreement (BTA) entered by the Appellant having a non-compete clause - The tribunal held that, Adjudication...