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...
Refund claim - buyer of the respondent are not registered with Central Excise Department, therefore, claiming the credit of duty paid - credit note issued by the respondent is sufficient proof of passing the bar of unjust enrichment - AT
Refund claim - buyer of the respondent are not registered with Central Excise Department, therefore, claiming the credit of duty paid - credit note issued by the respondent is sufficient proof of passing the bar of unjust enrichment - AT
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