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...
The residential and commercial plots allotted to the appellant in lieu of in lieu of the acquisition - assessee has sold converted plots in the same financial year - AO concluded short term capital gain on the basis of reserve rate is justified - AT
The residential and commercial plots allotted to the appellant in lieu of in lieu of the acquisition - assessee has sold converted plots in the same financial year - AO concluded short term capital gain on the basis of reserve rate is justified - AT
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