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...
Sale consideration from transfer of property of the Company - whether taxable in the hands of the appellant? - Officers of the Revenue should not try to later advantage of the ignorance of the Assessee. - AT
Sale consideration from transfer of property of the Company - whether taxable in the hands of the appellant? - Officers of the Revenue should not try to later advantage of the ignorance of the Assessee. - AT
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