Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Ent...
Way Leave Permissions cannot be retrospectively revived through insolvency plans, and affected infrastructure holders require safety review and hearin...
Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS ya...
Section 54F eligibility depends on residential houses owned by the assessee personally. A residential property owned by a company remains the company's asset and is not treated as owned by its director. Where the assessee also jointly owns a property with a spouse, counting that property still leaves only one residential house other than the property in which the qualifying investment is made. The disqualifying condition for ownership of more than one such house therefore does not apply, and the section 54F deduction remains available.
Section 54F eligibility depends on residential houses owned by the assessee personally. A residential property owned by a company remains the company's asset and is not treated as owned by its director. Where the assessee also jointly owns a property with a spouse, counting that property still leaves only one residential house other than the property in which the qualifying investment is made. The disqualifying condition for ownership of more than one such house therefore does not apply, and the section 54F deduction remains available.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
