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...
Even if there is some discrepancy in declaring the input service in the letters of approval, so long as taxpaid input services were received and used in the SEZ unit, the refund should be allowed and only because of procedural lapse refund cannot be rejected.
Even if there is some discrepancy in declaring the input service in the letters of approval, so long as taxpaid input services were received and used in the SEZ unit, the refund should be allowed and only because of procedural lapse refund cannot be rejected.
Note: It is a system-generated summary and is for quick reference only.
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