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...
CENVAT credit - appellants are eligible for the credit on duty paid on beams, columns, structures, fabricated columns used as inputs for manufacture of structures and cranes, which were removed on payment of appropriate duty - AT
CENVAT credit - appellants are eligible for the credit on duty paid on beams, columns, structures, fabricated columns used as inputs for manufacture of structures and cranes, which were removed on payment of appropriate duty - AT
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