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...
CENVAT Credit - invoices are in the name of their head office - even imposition of penalty of Rs.10,000/- is not called for, but in as much as the respondents have not challenged the said order, by way of filing a separate appeal, the same cannot be set aside - AT
CENVAT Credit - invoices are in the name of their head office - even imposition of penalty of Rs.10,000/- is not called for, but in as much as the respondents have not challenged the said order, by way of filing a separate appeal, the same cannot be set aside - AT
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