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...
Revision u/s 263 - Exemption u/s 10(23FB) - income earned out of investments made in Venture Capital Undertakings (VCU) - the assessee is bound to succeed both on the issue of exercise of jurisdiction under section 263 of the Act as well as on the merits of allowability of exemption under section 10(23FB) of the Act.
Revision u/s 263 - Exemption u/s 10(23FB) - income earned out of investments made in Venture Capital Undertakings (VCU) - the assessee is bound to succeed both on the issue of exercise of jurisdiction under section 263 of the Act as well as on the merits of allowability of exemption under section 10(23FB) of the Act.
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