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...
Jurisdiction of court - Territorial jurisdiction - mere fact that the Commissioner of Central Excise and Customs, Vapi also exercises jurisdiction over the Union Territory of Dadra and Nagar Haveli would not mean that the matter ceases to relate to the Union Territory of Dadra and Nagar Haveli. - HC
Jurisdiction of court - Territorial jurisdiction - mere fact that the Commissioner of Central Excise and Customs, Vapi also exercises jurisdiction over the Union Territory of Dadra and Nagar Haveli would not mean that the matter ceases to relate to the Union Territory of Dadra and Nagar Haveli. - HC
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