Gujarat High Court sent case back to reconsider refund request as per CBIC’s circular on adjusted total turnover calculation ...

The Delhi High Court, in Bharti Airtel Limited v. Commissioner, CGST Appeals-1, Delhi [W.P. (C) 13211/2024 dated December 12, 2024], ruled that telecommunication towers are movable property and ...

As per section 54F of the Income Tax Act, 1961 he has to purchase a residential dwelling situated in India to claim the exemption. Moreover, the same has to be retained by him at least three years ...