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...
Restoration of name of company on the ROC - failure to file the returns - It being admitted by ROC that the accounting transactions undertaken qua its avowed objective were significant, the business being carried on by the company cannot be termed cosmetic or inconsequential - Tribunal has overlooked the factum of the significant accounting transactions - removal of name from the ROC was not justified
Restoration of name of company on the ROC - failure to file the returns - It being admitted by ROC that the accounting transactions undertaken qua its avowed objective were significant, the business being carried on by the company cannot be termed cosmetic or inconsequential - Tribunal has overlooked the factum of the significant accounting transactions - removal of name from the ROC was not justified
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
