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...
The cars used in the business are considered as productive and should be treated similar to ‘plant and machinery’. In our view, these cars are not assets u/s 2(ea)(ii) of the Wealth Tax Act - AT
The cars used in the business are considered as productive and should be treated similar to ‘plant and machinery’. In our view, these cars are not assets u/s 2(ea)(ii) of the Wealth Tax Act - AT
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