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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Documented acquisition, dematerialised holdings, exchange-based sales and banking records support the genuineness of share-trading losses unless independent material links the taxpayer to accommodation entries, manipulation, unaccounted cash or collusion. General investigation material and third-party statements cannot be relied on without supplying adverse material and allowing cross-examination, as this breaches natural justice. Section 68 does not apply where dematerialised share sales explain the proceeds and the claimed loss reflects depletion of funds rather than an unexplained credit. Section 69B also cannot replace section 68 absent evidence that actual investment exceeded recorded investment, including unrecorded consideration or cash payments.
Documented acquisition, dematerialised holdings, exchange-based sales and banking records support the genuineness of share-trading losses unless independent material links the taxpayer to accommodation entries, manipulation, unaccounted cash or collusion. General investigation material and third-party statements cannot be relied on without supplying adverse material and allowing cross-examination, as this breaches natural justice. Section 68 does not apply where dematerialised share sales explain the proceeds and the claimed loss reflects depletion of funds rather than an unexplained credit. Section 69B also cannot replace section 68 absent evidence that actual investment exceeded recorded investment, including unrecorded consideration or cash payments.
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