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...
Penalty u/s 271C - delay in depositing TDS - there was reasonable cause on part of assessee for the default in remittance of tax deducted at source into the Government account on time - No penalty - AT
Penalty u/s 271C - delay in depositing TDS - there was reasonable cause on part of assessee for the default in remittance of tax deducted at source into the Government account on time - No penalty - AT
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