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...
Disallowance u/s.40A(2)(b) being paid by the assessee to the Excise Department on behalf of its sister concern - The assessee route collection and payment of excise duty through its trading and profit and account - No additions - HC
Disallowance u/s.40A(2)(b) being paid by the assessee to the Excise Department on behalf of its sister concern - The assessee route collection and payment of excise duty through its trading and profit and account - No additions - HC
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