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 HC quashed the impugned unsigned orders u/s 73 of CGST/SGST Acts, holding an unsigned order invalid. It allowed the writ petitions, directing the competent authorities to issue fresh orders with digital or manual signatures. The HC relied on the Division Bench judgment in Silver Oak Villas LLP, which provided an opportunity to file a reply against unsigned show cause notices.
The HC quashed the impugned unsigned orders u/s 73 of CGST/SGST Acts, holding an unsigned order invalid. It allowed the writ petitions, directing the competent authorities to issue fresh orders with digital or manual signatures. The HC relied on the Division Bench judgment in Silver Oak Villas LLP, which provided an opportunity to file a reply against unsigned show cause notices.
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