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...
Maintainability of appeal - Bar of limitation - order was pronounced in the open court - period of limitation should commence to run from the date on which the petitioner received the certified copy of the order passed by the Tribunal along with papers - HC
Maintainability of appeal - Bar of limitation - order was pronounced in the open court - period of limitation should commence to run from the date on which the petitioner received the certified copy of the order passed by the Tribunal along with papers - HC
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