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...
Smuggling - Gold - Seizure of gold - period of limitation - The appellant has able passed their onus of ownership acquisition of the gold in question. As the appellant has able to prove the source of acquisition of the gold in question, the same cannot be confiscated - absolute confiscation of the gold is set aside and the car in question and imposing penalty on the appellant. - AT
Smuggling - Gold - Seizure of gold - period of limitation - The appellant has able passed their onus of ownership acquisition of the gold in question. As the appellant has able to prove the source of acquisition of the gold in question, the same cannot be confiscated - absolute confiscation of the gold is set aside and the car in question and imposing penalty on the appellant. - AT
Note: It is a system-generated summary and is for quick reference only.