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...
TDS u/s 194LA - The buildings do not form part of the agricultural lands or at any rate have not been shown to be in the nature of small farm houses or godowns for agricultural operations. The Tribunal therefore, committed an error in reversing the orders of the revenue authorities with respect to the applicability of section 194LA qua the compensation for the buildings. - HC
TDS u/s 194LA - The buildings do not form part of the agricultural lands or at any rate have not been shown to be in the nature of small farm houses or godowns for agricultural operations. The Tribunal therefore, committed an error in reversing the orders of the revenue authorities with respect to the applicability of section 194LA qua the compensation for the buildings. - HC
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