AAR: Rejects Chennai Port Trust's arguments vis-a-vis Time of Supply on delayed/uncertain rental receipts

AAR rejects Chennai Port Trust's contention vis-a-vis time of supply in relation to the renting of its immovable properties to several Govt. agencies including Coast Guard, Customs, High Court etc. ; Chennai Port Trust, in its application, sought answers from AAR, invoking three different scenarios, namely : i) Where the license agreement with Govt. agencies/Court etc. has expired but licensee continues to be in possession and occupation of immov...