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...
Stay of demand - additions are not sustainable on the strength of earlier years’ order - ld.DR stated at the Bar that Revenue is not going to adopt any coercive measures in the shape of auctioning assets of the assessee for recovery of outstanding demand except adjusting the refund - no urgency of passing any order staying the outstanding demand at this stage - petition dismissed
Stay of demand - additions are not sustainable on the strength of earlier years’ order - ld.DR stated at the Bar that Revenue is not going to adopt any coercive measures in the shape of auctioning assets of the assessee for recovery of outstanding demand except adjusting the refund - no urgency of passing any order staying the outstanding demand at this stage - petition dismissed
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