Charitable registration cancellation: limitation and jurisdiction upheld, but withdrawal quashed under discontinued provisions for skill-development e...
Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
STCG - extinguishment would normally connote a situation where an asset goes out of existence – thus, surplus arising on account of compensation received by the assessee cannot be assessed under the head “capital gain“ because no asset came into existence with the assessee. - AT
STCG - extinguishment would normally connote a situation where an asset goes out of existence – thus, surplus arising on account of compensation received by the assessee cannot be assessed under the head “capital gain“ because no asset came into existence with the assessee. - AT
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