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...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Addition on account of unexplained jewellery - the gold jewellery possessed by the female members and minor children of the assessee's joint family and this quantity is well within the total limit of jewellery as per the CBDT instruction - No addition - AT
Addition on account of unexplained jewellery - the gold jewellery possessed by the female members and minor children of the assessee's joint family and this quantity is well within the total limit of jewellery as per the CBDT instruction - No addition - AT
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