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...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
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Entitlement to depreciation claimed in respect of Unit-II - Non-undertaking any manufacturing activity during the AY in question - it is not the Revenue's case that the building and plant and machinery were not for the purpose of business of the Assessee - depreciation allowed - HC
Entitlement to depreciation claimed in respect of Unit-II - Non-undertaking any manufacturing activity during the AY in question - it is not the Revenue's case that the building and plant and machinery were not for the purpose of business of the Assessee - depreciation allowed - HC
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