Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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Receipt characterised as income from house property where transferee of infrastructure business stepped into transferor's position and continued licence payments; licence fees retained the character of rent arising from use of immovable property, so amounts already offered under Income from House Property cannot be subjected to a fresh addition. Assessing Officer must verify the assessee's computation and give effect to the appellate direction to ensure no double addition is made, treating the CNIL receipt as income from house property.
Receipt characterised as income from house property where transferee of infrastructure business stepped into transferor's position and continued licence payments; licence fees retained the character of rent arising from use of immovable property, so amounts already offered under Income from House Property cannot be subjected to a fresh addition. Assessing Officer must verify the assessee's computation and give effect to the appellate direction to ensure no double addition is made, treating the CNIL receipt as income from house property.
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