APMH

🏠 Maximize Your Property Tax Savings: The Power of Substance Over Paperwork
Many property owners lose valuable tax exemptions because of missing renovation bills, GST and stamp duty misconceptions, or concerns around jointly owned properties.
The good news? Tax authorities and courts increasingly recognize that genuine transactions can be supported by a strong factual trail—not just a perfect stack of documents.
Key insights covered in our latest case study:
✔ GST and Stamp Duty can form part of eligible acquisition costs
✔ Missing renovation invoices do not always mean a lost claim
✔ Joint ownership does not automatically reduce exemption benefits
✔ Building a credible financial history strengthens your position
✔ Proper fund routing and early tax planning can prevent costly disputes
Whether you're planning to sell a property or reviewing past transactions, understanding these nuances can make a significant difference to your tax outcome.
📖 Read the full article through the link https://www.apmh.in/update/Blogs/Prerequisites-for-owning-a-house-in-joint-name
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🌐 www.apmhconsulting.com

Decoding GST Litigation: From Self-Assessment to GSTAT by CA Pranav Kapadia 🔍📊
We are proud to share glimpses from an exceptionally impactful technical session on "GST Audits, Assessments and Appeals upto GSTAT" delivered by CA Pranav Kapadia. Hosted by the Churchgate CPE Study Circle of WIRC of ICAI, the masterclass provided a comprehensive deep dive into Chapter XII of the CGST Act.
The presentation seamlessly bridged the gap between statutory law and practical defense strategies, focusing on three core areas:
🔹 The Assessment Spectrum (Sections 59 to 64, 73,74,74A) :A masterfully structured comparative analysis breaking down the triggers, timelines, and notice mechanisms across the board—from the baseline of Self-Assessment (Sec. 59) and Provisional requests (Sec. 60), to the emergency powers governing Summary Assessments (Sec. 64).
🔹 Procedural Mandates & Judicial Benchmarks:The discussion highlighted critical, taxpayer-favourable precedents (such as Goverdhandham Estate Pvt. Ltd. and Pepsico India Holdings) regarding whether the issuance of FORM GST ASMT-10 is a mandatory precondition before initiating demand proceedings under Section 73. Pranav underscored how a successfully accepted explanation in FORM GST ASMT-12 creates a statutory embargo against reopening identical grounds.
🔹 First Judgment by Hon'ble GSTAT : Pranav explained the recent ruling of Sterling and Wilson (P.) Ltd. v. Commissioner, Odisha , wherein the Hon’ble GSTAT, Principal Bench addressed the issue raised on the scope and applicability of Section 74 vis-à-vis Section 73 of the CGST Act, 2017 in circumstances where fraud, wilful misstatement or suppression of facts is absent
Swipe through the photos below to see glimpses of CA Pranav Kapadia commanding the room during this interactive session! 👇✨
Our sincere thanks to the Churchgate CPE Study Circle team and all the participating tax professionals for making this session an outstanding success. 🤝
If you want to download the , power point presentation of this session , please dm us