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 11 - trustees have used property then trust - violation of provision of Section 13(1)(c) and 13 (1)(d) - The residential premises of the assessee trust are applied for the benefit of the specified persons. Therefore, the learned Assessing Officer is direct to determine the part of such income or property of the trust on which it loses the exemption. - AT
Exemption u/s 11 - trustees have used property then trust - violation of provision of Section 13(1)(c) and 13 (1)(d) - The residential premises of the assessee trust are applied for the benefit of the specified persons. Therefore, the learned Assessing Officer is direct to determine the part of such income or property of the trust on which it loses the exemption. - AT
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