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 - Export of BPO service - during the relevant period the service was not taxable, appellant was not eligible for available cenvat credit - not eligible for refund - However demand for recovery invoking extended period of limitation not allowed - AT
CENVAT Credit - Export of BPO service - during the relevant period the service was not taxable, appellant was not eligible for available cenvat credit - not eligible for refund - However demand for recovery invoking extended period of limitation not allowed - AT
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