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...
Revision u/s 263 by CIT(A) - The provisions of Section 50C of the Act are not applicable when the shops are treated as stock-in-trade and income from such transaction was held as a business income - revision is not valid - AT
Revision u/s 263 by CIT(A) - The provisions of Section 50C of the Act are not applicable when the shops are treated as stock-in-trade and income from such transaction was held as a business income - revision is not valid - AT
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