Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
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...
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Unsupported estimation of indexed acquisition and construction or improvement costs cannot sustain capital-gains additions where neither the taxpayers' claims nor the Assessing Officer's adopted land and construction rates are supported by evidence. The reported tribunal decision deleted the resulting cost adjustments in all appeals. For section 54F, acquisition of a new residential property within the statutory period preserves the exemption despite non-deposit of interim unutilised gains in the Capital Gains Account Scheme, treating that omission as procedural. Exemption was allowed for investments made within time, but remained unavailable where the residential-property investment itself occurred beyond the prescribed period.
Unsupported estimation of indexed acquisition and construction or improvement costs cannot sustain capital-gains additions where neither the taxpayers' claims nor the Assessing Officer's adopted land and construction rates are supported by evidence. The reported tribunal decision deleted the resulting cost adjustments in all appeals. For section 54F, acquisition of a new residential property within the statutory period preserves the exemption despite non-deposit of interim unutilised gains in the Capital Gains Account Scheme, treating that omission as procedural. Exemption was allowed for investments made within time, but remained unavailable where the residential-property investment itself occurred beyond the prescribed period.
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