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...
Since section 32K speaks of “immunity from prosecution for any offence under this Act and also either wholly or in part from the imposition of any penalty and fine”, the order of penalty cannot be severed from the order of prosecution - Composite order - HC
Since section 32K speaks of “immunity from prosecution for any offence under this Act and also either wholly or in part from the imposition of any penalty and fine”, the order of penalty cannot be severed from the order of prosecution - Composite order - HC
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