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...
Assessment u/s 144 - estimation of income - Method of accounting - Non rejection of books of account - disallowance of expenses, addition of inflated purchases and protective addition of cash found and seized - The court dismissed the appeals of the Revenue, upholding the view taken by the ITAT. It concluded that the additions made by the AO without rejecting the books of account were not justified. This
Assessment u/s 144 - estimation of income - Method of accounting - Non rejection of books of account - disallowance of expenses, addition of inflated purchases and protective addition of cash found and seized - The court dismissed the appeals of the Revenue, upholding the view taken by the ITAT. It concluded that the additions made by the AO without rejecting the books of account were not justified. This
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