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...
Applicability of trade notice dated 24.02.2014. - Requirement of physical control on the unit by jurisdictional officers on cigarette manufacturing unit - appellant is working more than 50% capacity in manufacture of cigarettes. Trade notice not applicable. - AT
Applicability of trade notice dated 24.02.2014. - Requirement of physical control on the unit by jurisdictional officers on cigarette manufacturing unit - appellant is working more than 50% capacity in manufacture of cigarettes. Trade notice not applicable. - AT
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