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...
Restriction on Import of second hand goods - import of second hand video cameras - According to the appellant, the imported goods would fall within the definition of capital goods - The goods fall into the category of second hand capital goods. - the confiscation of the goods is not legal and proper - AT
Restriction on Import of second hand goods - import of second hand video cameras - According to the appellant, the imported goods would fall within the definition of capital goods - The goods fall into the category of second hand capital goods. - the confiscation of the goods is not legal and proper - AT
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