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...
Taxability of professional goodwill - the revenue has not established that the assessee was managing the whole or substantially the whole of the affairs of the company - the amount received by the assessee is neither chargeable under sec. 28(ii)(a) nor under the head capital gain.
Taxability of professional goodwill - the revenue has not established that the assessee was managing the whole or substantially the whole of the affairs of the company - the amount received by the assessee is neither chargeable under sec. 28(ii)(a) nor under the head capital gain.
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