Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
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Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Unexplained deposits in cash in bank - assessee's father was the owner of agriculture land and the said cash was deposited partly out proceeds from sale of agriculture land belonging to father - AO had only considered the cash deposit. Deposit of cash was duly explained during the remand before the ld. AO - Addition deleted - AT
Unexplained deposits in cash in bank - assessee's father was the owner of agriculture land and the said cash was deposited partly out proceeds from sale of agriculture land belonging to father - AO had only considered the cash deposit. Deposit of cash was duly explained during the remand before the ld. AO - Addition deleted - AT
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