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...
Penalty u/s 271D in respect of section 269SS - The source of funds of the creditors was not from the Bank and introduction of black money cannot be ruled out - no proof was furnished regarding earnings of agricultural income by the creditors - HC
Penalty u/s 271D in respect of section 269SS - The source of funds of the creditors was not from the Bank and introduction of black money cannot be ruled out - no proof was furnished regarding earnings of agricultural income by the creditors - HC
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