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...
Deduction u/s 36(1)(va) - late payment of employees’ contribution to PF and ESIC - relevant due date in such a case is to be seen with reference to the month of the actual disbursement of wages/salaries. - grace period available under the respective Acts should be taken into account while computing the delay, if any.
Deduction u/s 36(1)(va) - late payment of employees’ contribution to PF and ESIC - relevant due date in such a case is to be seen with reference to the month of the actual disbursement of wages/salaries. - grace period available under the respective Acts should be taken into account while computing the delay, if any.
Note: It is a system-generated summary and is for quick reference only.