Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
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...
Addition u/s 43CA on account of suppression of sales - difference between agreement value and stamp duty value - section 43CA are applicable only when there is transfer of land or building or both - what the assessee had transferred pursuant to registration of the agreement was only the rights in the flat/office (which is under construction) and not the property per se - no addition
Addition u/s 43CA on account of suppression of sales - difference between agreement value and stamp duty value - section 43CA are applicable only when there is transfer of land or building or both - what the assessee had transferred pursuant to registration of the agreement was only the rights in the flat/office (which is under construction) and not the property per se - no addition
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