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...
Entitlement for claim of exemption u/s 10(10C) - all the conditions of Rule 2BA are fulfilled in the VRS Scheme framed by the employer company i.e. Kirloskar Copeland Ltd. and both the authorities below are not justified in denying the benefit of exemption to these employees - AT
Entitlement for claim of exemption u/s 10(10C) - all the conditions of Rule 2BA are fulfilled in the VRS Scheme framed by the employer company i.e. Kirloskar Copeland Ltd. and both the authorities below are not justified in denying the benefit of exemption to these employees - AT
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