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...
Denial of exemption claimed u/s 10AA - sale made by one SEZ unit to another SEZ unit - there is a provison in another enactment (SEZ Act) which contains non obstante clause then that would override the provision of the Income Tax Act - Benefit of exemption allowed.
Denial of exemption claimed u/s 10AA - sale made by one SEZ unit to another SEZ unit - there is a provison in another enactment (SEZ Act) which contains non obstante clause then that would override the provision of the Income Tax Act - Benefit of exemption allowed.
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