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...
Determination of LTCG - Valuation u/s 50C - the cost of new asset is not less than the net consideration, therefore, the whole of the capital gain is not chargeable to tax even if the capital gain is computed by taking the value adopted by the stamp authority. Hence, the assessee is entitled for exemption u/s 54F of the Act - AT
Determination of LTCG - Valuation u/s 50C - the cost of new asset is not less than the net consideration, therefore, the whole of the capital gain is not chargeable to tax even if the capital gain is computed by taking the value adopted by the stamp authority. Hence, the assessee is entitled for exemption u/s 54F of the Act - AT
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