Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Additions on account of long term capital gains arising from transfer of land - GPA holder - when in the registered power of attorney no consideration has passed on from assessee to the original owner, there was no question of any transfer of property in favour of the assessee. - He has merely acted upon GPA - No additions in the hands of GPA holder.
Additions on account of long term capital gains arising from transfer of land - GPA holder - when in the registered power of attorney no consideration has passed on from assessee to the original owner, there was no question of any transfer of property in favour of the assessee. - He has merely acted upon GPA - No additions in the hands of GPA holder.
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