Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Deduction u/s 54 - Purchase of one residential property consisting 3 flats on different floor of the same society and 1 in different location - Accepting the interpretation of word ‘a’ as occurring in Section 54, the assessee would be eligible to claim deduction u/s 54 on all the four residential houses.
Deduction u/s 54 - Purchase of one residential property consisting 3 flats on different floor of the same society and 1 in different location - Accepting the interpretation of word ‘a’ as occurring in Section 54, the assessee would be eligible to claim deduction u/s 54 on all the four residential houses.
Note: It is a system-generated summary and is for quick reference only.