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...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Classification of goods - Khair - The issue as to whether Khair wood falls within the definition of timber or converted timber, has already been decided by Hon’ble Division Bench of this Court - When the issue is covered by the above decisions, learned Tribunal has no authority or jurisdiction to make a Reference under Section 33(1) of the HPGST Act, 1968 to this Court in the manner as has been done. - HC
Classification of goods - Khair - The issue as to whether Khair wood falls within the definition of timber or converted timber, has already been decided by Hon’ble Division Bench of this Court - When the issue is covered by the above decisions, learned Tribunal has no authority or jurisdiction to make a Reference under Section 33(1) of the HPGST Act, 1968 to this Court in the manner as has been done. - HC
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