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...
Export of services - sale promotion and back office accounting services - the benefits of the services provided by the appellant has accrued to the foreign principals - consideration was received in convertible foreign currency - benefit of export allowed - AT
Export of services - sale promotion and back office accounting services - the benefits of the services provided by the appellant has accrued to the foreign principals - consideration was received in convertible foreign currency - benefit of export allowed - AT
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