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...
Assessment of turnover - best judgement assessment - suppression of facts - The mere fact that these two loose papers were found in a desk present in the business premises would not on its own form sufficient ground for rejection of the books of accounts - HC
Assessment of turnover - best judgement assessment - suppression of facts - The mere fact that these two loose papers were found in a desk present in the business premises would not on its own form sufficient ground for rejection of the books of accounts - HC
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