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...
Restoration of a statutory GST appeal against cancellation of registration was addressed through a High Court precedent. The writ petition was disposed of on the same terms as that precedent, reopening the appellate remedy. The appeal is to be considered on its merits rather than dismissed as time-barred.
Restoration of a statutory GST appeal against cancellation of registration was addressed through a High Court precedent. The writ petition was disposed of on the same terms as that precedent, reopening the appellate remedy. The appeal is to be considered on its merits rather than dismissed as time-barred.
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