Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
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Recruitment fees - Tonnage Tax Scheme u/s 115 VI - assessee has claimed the benefit in respect of recruitment fees which was earlier not available u/s 33AC of the Act, the scope of which was limited only to profits derived from the operations of ships - deduction allowed - AT
Recruitment fees - Tonnage Tax Scheme u/s 115 VI - assessee has claimed the benefit in respect of recruitment fees which was earlier not available u/s 33AC of the Act, the scope of which was limited only to profits derived from the operations of ships - deduction allowed - AT
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