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...
TDS u/s 192 - Amount paid to Ex-empoyees - Profits in lieu of salary - the assessee was under bona fide belief that payment made to the ex-employees was in nature of capital compensation and that same was not taxable in the hands of recipients, that the provisions of section 201(1) and 201 (1A) were not applicable- AT
TDS u/s 192 - Amount paid to Ex-empoyees - Profits in lieu of salary - the assessee was under bona fide belief that payment made to the ex-employees was in nature of capital compensation and that same was not taxable in the hands of recipients, that the provisions of section 201(1) and 201 (1A) were not applicable- AT
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