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...
Ground Rent includible in the assessable value or not – Department's plea that the 'ground rent' is the storages charges for the period of delay in lifting of the goods by the customers - held that the 'ground rent' is nothing but interest on receivables - AT
Ground Rent includible in the assessable value or not – Department's plea that the 'ground rent' is the storages charges for the period of delay in lifting of the goods by the customers - held that the 'ground rent' is nothing but interest on receivables - AT
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