KK Pahuja

Last Mile Delivery held taxable -Not GTA Service

The activities undertaken by the respondent, including hub-based collection, sorting, transshipment, tracking, last-mile delivery and doorstep handover, substantially resemble organised courier/logistics fulfilment service rather than conventional GTA service.

Income tax Search – Gold Seizure

Gold Seizure refers to the confiscation or taking into custody of gold jewellery, ornaments, or bullion by authorised authorities—typically the Income Tax Department—during a search or raid conducted under provisions like Section 132 of the Income-tax Act, 1961. However, if the jewellery is acquired from disclosed income, inheritance, or gifts, and is within the specified […]