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...
Nature of expenses – builders generally offer some amount as compensation against delay in handing over the properties - the nature of payment as compensatory and not penal - AT
Nature of expenses – builders generally offer some amount as compensation against delay in handing over the properties - the nature of payment as compensatory and not penal - AT
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