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...
Explanation of the source of investment - there being no income of the company at the relevant period when unaccounted investment was made, the same has to be assessed in the hands of the assessee - HC
Explanation of the source of investment - there being no income of the company at the relevant period when unaccounted investment was made, the same has to be assessed in the hands of the assessee - HC
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