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 directed petitioner to approach GSTN Officer in New Delhi on specified date to resolve refund application technical issues involving PMT-03 form submission. The court found the dispute relatively minor and potentially resolvable through direct engagement with GST Network administrative channels. Petition was consequently disposed of, providing procedural guidance for addressing rejected refund claims through direct administrative intervention rather than prolonged judicial proceedings.
HC directed petitioner to approach GSTN Officer in New Delhi on specified date to resolve refund application technical issues involving PMT-03 form submission. The court found the dispute relatively minor and potentially resolvable through direct engagement with GST Network administrative channels. Petition was consequently disposed of, providing procedural guidance for addressing rejected refund claims through direct administrative intervention rather than prolonged judicial proceedings.
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