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 - sometimes there was shortages of supply of inputs and the appellants raised debit note to the supplier - The Revenue has not produced any evidence that supplier has any refund - CENVAT credit cannot be denied - AT
CENVAT credit - sometimes there was shortages of supply of inputs and the appellants raised debit note to the supplier - The Revenue has not produced any evidence that supplier has any refund - CENVAT credit cannot be denied - AT
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