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...
Classification of goods - KVAT - Whether the Tribunal is right in law in holding that the Arecanut peeling/de- husking machine is classifiable under Agricultural implements not operated manually or not driven by animals falling - Held Yes - HC
Classification of goods - KVAT - Whether the Tribunal is right in law in holding that the Arecanut peeling/de- husking machine is classifiable under Agricultural implements not operated manually or not driven by animals falling - Held Yes - HC
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