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 u/s 40A(3) - cash payment - unloading maize from lorries and loading the same into railway wagons some times was done in the late evenings - impugned payments in cash were made by the assessee in the exceptional circumstances as specified in Rule 6D - No disallowance - AT
Disallowance u/s 40A(3) - cash payment - unloading maize from lorries and loading the same into railway wagons some times was done in the late evenings - impugned payments in cash were made by the assessee in the exceptional circumstances as specified in Rule 6D - No disallowance - AT
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