Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
The Information Utilities Regulations are amended to replace multiple prescribed schedule forms with formats notified by circular, including for default information, dispute information, authentication records, and related submissions. A new definition of "information of dispute" is introduced as the status of authentication of default issued in a Board-notified format, the term "debtor" is clarified to include "corporate debtor", and an obsolete definition is omitted. The default-authentication process is revised to recognise both "Record of Default" and "Information of Dispute", with a specific rule that, for financial institutions, partial disputes or disputes limited to non-financial information still allow authentication of the undisputed amount.
The Information Utilities Regulations are amended to replace multiple prescribed schedule forms with formats notified by circular, including for default information, dispute information, authentication records, and related submissions. A new definition of "information of dispute" is introduced as the status of authentication of default issued in a Board-notified format, the term "debtor" is clarified to include "corporate debtor", and an obsolete definition is omitted. The default-authentication process is revised to recognise both "Record of Default" and "Information of Dispute", with a specific rule that, for financial institutions, partial disputes or disputes limited to non-financial information still allow authentication of the undisputed amount.
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