Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Exemption u/s 54 - sale of house constructed on leased land - as per revenue in order to claim benefit of u/s 54, must also transfer the land appurtenant thereto - what is important is that there should be a transfer of capital asset being a building or land appurtenant thereto and being a residential house - The word 'or' cannot be read as 'and' in the context of section 54
Exemption u/s 54 - sale of house constructed on leased land - as per revenue in order to claim benefit of u/s 54, must also transfer the land appurtenant thereto - what is important is that there should be a transfer of capital asset being a building or land appurtenant thereto and being a residential house - The word 'or' cannot be read as 'and' in the context of section 54
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