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...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Ad-hoc disallowance of various expenses on the ground that said expenses incurred in cash and not further, supported by necessary bills and vouchers - once the Assessing Officer having accepted fact that cash payments for purchases does not exceed prescribed limit provided under the Act, then erred in making 20% ad-hoc disallowance of expenses. CIT(A), after considering relevant facts has rightly deleted additions made by the AO - AT
Ad-hoc disallowance of various expenses on the ground that said expenses incurred in cash and not further, supported by necessary bills and vouchers - once the Assessing Officer having accepted fact that cash payments for purchases does not exceed prescribed limit provided under the Act, then erred in making 20% ad-hoc disallowance of expenses. CIT(A), after considering relevant facts has rightly deleted additions made by the AO - AT
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