Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
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...
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Revision u/s 263 by CIT - Underreporting of income - Lesser amount of revenue shown in income tax return vis-à-vis the service tax return, if not successfully proved, would have gone to swell income for the year under consideration - Revision order sustained - AT
Revision u/s 263 by CIT - Underreporting of income - Lesser amount of revenue shown in income tax return vis-à-vis the service tax return, if not successfully proved, would have gone to swell income for the year under consideration - Revision order sustained - AT
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