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...
Simultaneous availing the benefit of abatement and Cenvat Credit - Benefit of Notification No.2/2004 as amended and 01/2006-ST, dt.01.03.2006 - Tour Operator Service - the appellant reversed the CENVAT Credit and benefit of abatement cannot be denied - AT
Simultaneous availing the benefit of abatement and Cenvat Credit - Benefit of Notification No.2/2004 as amended and 01/2006-ST, dt.01.03.2006 - Tour Operator Service - the appellant reversed the CENVAT Credit and benefit of abatement cannot be denied - AT
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