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...
Renting of immovable property service - only the premium amount charged was held to be not liable to tax. In the present case, there is no such premium amount involved. - appellants have not been able to make out a prima-facie case in their favour on merit - AT
Renting of immovable property service - only the premium amount charged was held to be not liable to tax. In the present case, there is no such premium amount involved. - appellants have not been able to make out a prima-facie case in their favour on merit - AT
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