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...
Rental income from letting out of properties - Letting out of property is the main objective of the company - assessee rightly disclosed the income under the Head Income from Business. It cannot be treated as 'income from the house property' - SC
Rental income from letting out of properties - Letting out of property is the main objective of the company - assessee rightly disclosed the income under the Head Income from Business. It cannot be treated as 'income from the house property' - SC
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