Electronic publication of import restrictions operates prospectively; goods landed before e-Gazette notification could not be subjected to authorisati...
Rent and maintenance charges - treatment as income - whether the amount received in trust for a specific performance and, therefore, should not be treated as an income in the hands of the Assessee - Maintenance charges to be included as taxable income - HC
Rent and maintenance charges - treatment as income - whether the amount received in trust for a specific performance and, therefore, should not be treated as an income in the hands of the Assessee - Maintenance charges to be included as taxable income - HC
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