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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Validity of assessment order - classification of oil coolers as heat exchangers - The High court observed that the petitioner's main grievance was the disregard of the Chartered Engineer's certificate. However, the court determined that this contention could be raised in appellate proceedings, as the overall facts and circumstances did not justify interference under Article 226 of the Constitution. - The court disposed of the writ petition by permitting the petitioner to file a statutory appeal before the appellate authority within three weeks.
Validity of assessment order - classification of oil coolers as heat exchangers - The High court observed that the petitioner's main grievance was the disregard of the Chartered Engineer's certificate. However, the court determined that this contention could be raised in appellate proceedings, as the overall facts and circumstances did not justify interference under Article 226 of the Constitution. - The court disposed of the writ petition by permitting the petitioner to file a statutory appeal before the appellate authority within three weeks.
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