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...
Import of vehicle (BMW) under EPCG licence issued by DGFT – license issued by DGFT for import of particular model of car by homologus condition under not. no. 34/04 cannot be questioned by custom authorities – confiscation not justified - AT
Import of vehicle (BMW) under EPCG licence issued by DGFT – license issued by DGFT for import of particular model of car by homologus condition under not. no. 34/04 cannot be questioned by custom authorities – confiscation not justified - AT
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