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 - denial on the ground that invoices bearing the addresses of the branches which are not registered - even though the said services have been received at branches but payments were made from Mumbai office Centralised accounting system - credit allowed - AT
CENVAT credit - denial on the ground that invoices bearing the addresses of the branches which are not registered - even though the said services have been received at branches but payments were made from Mumbai office Centralised accounting system - credit allowed - AT
Note: It is a system-generated summary and is for quick reference only.