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...
Valuation - 'apple juice concentrate' - documentary evidence of contemporaneous import not furnished - there is a gross contravention of the principles of natural justice, as the appellant were denied access to the document of contemporaneous import - AT
Valuation - 'apple juice concentrate' - documentary evidence of contemporaneous import not furnished - there is a gross contravention of the principles of natural justice, as the appellant were denied access to the document of contemporaneous import - AT
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