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 - inputs/capital goods used by sub-contractor - sub-contractor was availing composition scheme - When the Cenvat credit is not available to the contractor, the said cenvat credit cannot be passed on to the appellant.
CENVAT credit - inputs/capital goods used by sub-contractor - sub-contractor was availing composition scheme - When the Cenvat credit is not available to the contractor, the said cenvat credit cannot be passed on to the appellant.
Note: It is a system-generated summary and is for quick reference only.
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