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...
Disallowance of bonus payable to employees u/s 43B - Since the assessee has not made payment before the due date of filing of the return, the lower authorities have rightly disallowed the claim of payment of bonus - AT
Disallowance of bonus payable to employees u/s 43B - Since the assessee has not made payment before the due date of filing of the return, the lower authorities have rightly disallowed the claim of payment of bonus - AT
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