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...
Refund of SAD - when the sales invoices showed the amount of SAD as zero, the same is sufficient compliance with the condition of endorsement of invoices to reflect that SAD has not been passed on to the buyers - AT
Refund of SAD - when the sales invoices showed the amount of SAD as zero, the same is sufficient compliance with the condition of endorsement of invoices to reflect that SAD has not been passed on to the buyers - AT
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