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...
Reopening of assessment u/s 147 - There has to be some tangible material on the basis of which a reason to belief can be formed that some income had escaped assessment - the AO has failed to prove any escapement of income - HC
Reopening of assessment u/s 147 - There has to be some tangible material on the basis of which a reason to belief can be formed that some income had escaped assessment - the AO has failed to prove any escapement of income - HC
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