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...
Bogus LTCG - penny stock - addition u/s 68 - The AO failed to bring on board any material to suggest that the assessee had made cash payment to the purchaser of share from electronic platform of BSE under the strict watch of SEBI. In the absence of evidence/material only discussing modus operandi floted by Investigation could not entitled the claim of assessee of LTCG on sale of shares as bogus.
Bogus LTCG - penny stock - addition u/s 68 - The AO failed to bring on board any material to suggest that the assessee had made cash payment to the purchaser of share from electronic platform of BSE under the strict watch of SEBI. In the absence of evidence/material only discussing modus operandi floted by Investigation could not entitled the claim of assessee of LTCG on sale of shares as bogus.
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