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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Depreciation on the opening written down value of intangible digital platform assets is discussed in the context of prior-year allowance, unchanged facts and law, and the rule that block value may be reduced only as legally prescribed. Period-based subscription receipts are addressed through recognition over the service period, with prior-year advances taxed when services are rendered and further inclusion risking double taxation. Interest on borrowings assumed in a going-concern slump sale is considered business-connected; related-party disallowance requires a finding that expenditure is excessive or unreasonable.
Depreciation on the opening written down value of intangible digital platform assets is discussed in the context of prior-year allowance, unchanged facts and law, and the rule that block value may be reduced only as legally prescribed. Period-based subscription receipts are addressed through recognition over the service period, with prior-year advances taxed when services are rendered and further inclusion risking double taxation. Interest on borrowings assumed in a going-concern slump sale is considered business-connected; related-party disallowance requires a finding that expenditure is excessive or unreasonable.
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