Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
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...
Diversion of Revenue at Source - Reducing the business income being the share of profit of one of the members of AOP of the assessee - the computation of profit and determination of taxable income is one aspect which is different from apportionment of profit / income between the AOP members - AT
Diversion of Revenue at Source - Reducing the business income being the share of profit of one of the members of AOP of the assessee - the computation of profit and determination of taxable income is one aspect which is different from apportionment of profit / income between the AOP members - AT
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