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...
Reopening of assessment - provision for damaged goods - full accounts, details and justifications for the claim was placed before AO in response to written query raised by the AO - in the final order of assessment, AO made no disallowance, it can hardly be stated that he did not form any opinion with respect to this claim of the assessee. - HC
Reopening of assessment - provision for damaged goods - full accounts, details and justifications for the claim was placed before AO in response to written query raised by the AO - in the final order of assessment, AO made no disallowance, it can hardly be stated that he did not form any opinion with respect to this claim of the assessee. - HC
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