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...
Benefit of exemption - fly ash - actual user condition - This is a matter of doubt and the benefit of doubt must go in favour of the Revenue and against the assessee.
Benefit of exemption - fly ash - actual user condition - This is a matter of doubt and the benefit of doubt must go in favour of the Revenue and against the assessee.
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