Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Exemption u/s 11 - assessee not having registration u/s. 12AA - voluntary donations received for specific purpose - the corpus specific voluntary donations are not taxable in the case of unregistered trust also - the denial of exemption for not having registration u/s. 12AA of the Act resulted into disallowance therein is deleted. - AT
Exemption u/s 11 - assessee not having registration u/s. 12AA - voluntary donations received for specific purpose - the corpus specific voluntary donations are not taxable in the case of unregistered trust also - the denial of exemption for not having registration u/s. 12AA of the Act resulted into disallowance therein is deleted. - AT
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