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...
Disallowance of CENVAT Credit - duty paying document - For taking Cenvat Credit on input it is not mandatory that payment towards purchase of the input has to be made - appellant have correctly and legally availed the Cenvat Credit on the invoices wherein appellant name is appearing as consignee and even where the name of buyer on the invoice is different - AT
Disallowance of CENVAT Credit - duty paying document - For taking Cenvat Credit on input it is not mandatory that payment towards purchase of the input has to be made - appellant have correctly and legally availed the Cenvat Credit on the invoices wherein appellant name is appearing as consignee and even where the name of buyer on the invoice is different - AT
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