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...
Denial of refund claim - claim of exemption after assessment and clearance of goods - when Notification No.56/2008-Cus does not cover the heading 72.21 and the issue of classification of goods cannot be undertaken while deciding the refund application and further that the assessment with regard to classification was never challenged by the appellant, refund cannot be granted - AT
Denial of refund claim - claim of exemption after assessment and clearance of goods - when Notification No.56/2008-Cus does not cover the heading 72.21 and the issue of classification of goods cannot be undertaken while deciding the refund application and further that the assessment with regard to classification was never challenged by the appellant, refund cannot be granted - AT
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