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...
Deletion on account of pre-operative expenses – business had commenced at the stage when licence to explore the respective blocks was granted by the Govt. of India to assessee company. - AT
Deletion on account of pre-operative expenses – business had commenced at the stage when licence to explore the respective blocks was granted by the Govt. of India to assessee company. - AT
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