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...
Denial of 50% of the credit taken in subsequent financial year - There is no condition provided under Rule 4(2)(b) of the Cenvat Credit Rules that the credit of remaining 50% of duty paid on capital goods is to be availed in case the capital goods have been used in the manufacture of dutiable product - AT
Denial of 50% of the credit taken in subsequent financial year - There is no condition provided under Rule 4(2)(b) of the Cenvat Credit Rules that the credit of remaining 50% of duty paid on capital goods is to be availed in case the capital goods have been used in the manufacture of dutiable product - AT
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