Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Nature of land sold - agriculture land - onus of proving that the land formed part of the business assets of the assessee is on the Revenue - though the Revenue is taking the transaction as business income they have not brought in any evidence on record neither they have conducted any specific enquiry to show that it is business transaction - addition deleted
Nature of land sold - agriculture land - onus of proving that the land formed part of the business assets of the assessee is on the Revenue - though the Revenue is taking the transaction as business income they have not brought in any evidence on record neither they have conducted any specific enquiry to show that it is business transaction - addition deleted
Note: It is a system-generated summary and is for quick reference only.
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