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...
Capital gain on transfer of aricultural land - apapeal by the assessee - Apex Court refuse to entertain the appeal and to decide the same on the merits on the ground of low tax effect - SC
Capital gain on transfer of aricultural land - apapeal by the assessee - Apex Court refuse to entertain the appeal and to decide the same on the merits on the ground of low tax effect - SC
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