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 depreciation - whether price paid for purchase of flat will be taken as the cost of flats - Held Yes - tax authorities are not justified in bifurcating the selling price between the land and building without bringing any material to support their view. - AT
Disallowance of depreciation - whether price paid for purchase of flat will be taken as the cost of flats - Held Yes - tax authorities are not justified in bifurcating the selling price between the land and building without bringing any material to support their view. - AT
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