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...
Res judicata principle applies - Department of Expenditure (DOE) not an 'enterprise' u/s 2(h) of Competition Act, 2002 - Office Memorandum (OM) issued by DOE not an agreement u/s 3(4) and Section 3(1) of the Act. Supreme Court held DOE cannot be considered an enterprise regarding OM dated 24.03.2006. Appellant approached Respondent again with same facts, parties and prayer which was previously declined. Appellate Authority upheld earlier order, no further appeal filed. Legal maxim 'nemo debet lis vexari pro una et eadem causa' applies - no man should be vexed twice for same cause. Issues cannot be re-agitated as two courts already held DOE not an enterprise and OM not an agreement violating Section 3(4). Appeal dismissed.
Res judicata principle applies - Department of Expenditure (DOE) not an 'enterprise' u/s 2(h) of Competition Act, 2002 - Office Memorandum (OM) issued by DOE not an agreement u/s 3(4) and Section 3(1) of the Act. Supreme Court held DOE cannot be considered an enterprise regarding OM dated 24.03.2006. Appellant approached Respondent again with same facts, parties and prayer which was previously declined. Appellate Authority upheld earlier order, no further appeal filed. Legal maxim 'nemo debet lis vexari pro una et eadem causa' applies - no man should be vexed twice for same cause. Issues cannot be re-agitated as two courts already held DOE not an enterprise and OM not an agreement violating Section 3(4). Appeal dismissed.
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