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...
Exemption u/s 10(34) - assessee's status of an Association of Persons [ AOP] declaring income of Rs. Nil by claiming the dividend as exempt u/s 10(34) - whether the Trust was created in violation of the provisions of the Indian Trusts Act and was therefore not a separate legal entity guided by its deed of formation? - Issues decided in favor of assessee.
Exemption u/s 10(34) - assessee's status of an Association of Persons [ AOP] declaring income of Rs. Nil by claiming the dividend as exempt u/s 10(34) - whether the Trust was created in violation of the provisions of the Indian Trusts Act and was therefore not a separate legal entity guided by its deed of formation? - Issues decided in favor of assessee.
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