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...
The High Court held that the petitioner's GST Registration should not be cancelled solely on the ground of non-response to the show cause notice. The petitioner must be allowed to file a response regarding the allegation of non-existence at its principal place of business. The petitioner can provide details on when it ceased operating from the principal place of business and evidence of the location from where it continued operations. The petition is disposed of with these directions.
The High Court held that the petitioner's GST Registration should not be cancelled solely on the ground of non-response to the show cause notice. The petitioner must be allowed to file a response regarding the allegation of non-existence at its principal place of business. The petitioner can provide details on when it ceased operating from the principal place of business and evidence of the location from where it continued operations. The petition is disposed of with these directions.
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