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 - Network Switches - switch was only useable in the local area network - classifiable under CTH 8471.80 or CTH 8517.50 - Onus is on the Department to prove that the classification claimed by the assessee is incorrect - to be classified under CTH 8471.80 - AT
Classification of goods - Network Switches - switch was only useable in the local area network - classifiable under CTH 8471.80 or CTH 8517.50 - Onus is on the Department to prove that the classification claimed by the assessee is incorrect - to be classified under CTH 8471.80 - AT
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