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...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Provident fund claims in CIRP must rest on crystallised statutory dues; an internal communication or tentative computation cannot by itself establish an admissible claim. The Appellate Tribunal held that, where the provident fund liability had not been assessed and crystallised at the relevant time, the claim could not be sustained on the basis of a provisional document alone. The rejection of the application was therefore upheld and the appeal dismissed.
Provident fund claims in CIRP must rest on crystallised statutory dues; an internal communication or tentative computation cannot by itself establish an admissible claim. The Appellate Tribunal held that, where the provident fund liability had not been assessed and crystallised at the relevant time, the claim could not be sustained on the basis of a provisional document alone. The rejection of the application was therefore upheld and the appeal dismissed.
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