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...
Recovery of erroneous refund of unutilized cenvat credit - period of limitation - when there is a limitation provided under the notification, the period mentioned under section 11A is not applicable - Issue of SCN beyond 6 months is time barred - AT
Recovery of erroneous refund of unutilized cenvat credit - period of limitation - when there is a limitation provided under the notification, the period mentioned under section 11A is not applicable - Issue of SCN beyond 6 months is time barred - AT
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