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...
Fringe Benefit Tax (FBT) - FMV - ESOP - the average market price adopted as the 'prevailing price' on the date of conversion of GDRs into equity shares as the 'cost of acquisition' is reasonable and justifiable - AT
Fringe Benefit Tax (FBT) - FMV - ESOP - the average market price adopted as the 'prevailing price' on the date of conversion of GDRs into equity shares as the 'cost of acquisition' is reasonable and justifiable - AT
Note: It is a system-generated summary and is for quick reference only.