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...
HC ruled that the challenge to GST tax notifications shall be subject to the Supreme Court's pending decision in M/s HCCSEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors. The court found the prior adjudication order cryptic and unreasoned, directing the adjudicating authority to provide personal hearing to the petitioner, consider the petitioner's reply to show cause notice, and issue a fresh reasoned order. The writ petition was disposed of, with the final outcome contingent upon the Supreme Court's forthcoming ruling on the challenged notifications.
HC ruled that the challenge to GST tax notifications shall be subject to the Supreme Court's pending decision in M/s HCCSEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors. The court found the prior adjudication order cryptic and unreasoned, directing the adjudicating authority to provide personal hearing to the petitioner, consider the petitioner's reply to show cause notice, and issue a fresh reasoned order. The writ petition was disposed of, with the final outcome contingent upon the Supreme Court's forthcoming ruling on the challenged notifications.
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