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...
Dis-allowance of amount paid as commission to one whole time working Direcotr who had rendered extra service to the company - payment in question was with respect to services rendered by the said Director, was not avoidance of payment of tax - expenditure allowed - AT
Dis-allowance of amount paid as commission to one whole time working Direcotr who had rendered extra service to the company - payment in question was with respect to services rendered by the said Director, was not avoidance of payment of tax - expenditure allowed - AT
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