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...
Addition on account of un-utilized funds for overseeing the project on behalf of the Ministry of Road Transport and Highways - The amount received in view of the factual findings cannot be treated as revenue receipt or income of the assessee.
Addition on account of un-utilized funds for overseeing the project on behalf of the Ministry of Road Transport and Highways - The amount received in view of the factual findings cannot be treated as revenue receipt or income of the assessee.
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