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 - input services utilised at the R&D centres of the appellant company and transferred to factory through input service distribution mechanism - the services in question have been admittedly used by the manufacturer indirectly in relation to manufacture of final dutiable products - credit allowed - AT
CENVAT credit - input services utilised at the R&D centres of the appellant company and transferred to factory through input service distribution mechanism - the services in question have been admittedly used by the manufacturer indirectly in relation to manufacture of final dutiable products - credit allowed - AT
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