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 - no service tax liability would arise in respect of passenger service fee, being collected by the assessee on behalf of the Airport Authority of India and being paid by it to the said authority - demand set aside. - AT
Valuation - no service tax liability would arise in respect of passenger service fee, being collected by the assessee on behalf of the Airport Authority of India and being paid by it to the said authority - demand set aside. - AT
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