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...
Manufacture - Construction activity at site - ready mix concrete (RMC) - in the entire findings of the Hon’ble Apex Court from para 18 onwards there is no mention of any IS Specification anywhere. In fact Hon’ble Apex Court has not relied at all on the IS Specifications. In these circumstances any changes in the IS Specifications cannot be used to distinguish the decision of Hon’ble Apex Court.
Manufacture - Construction activity at site - ready mix concrete (RMC) - in the entire findings of the Hon’ble Apex Court from para 18 onwards there is no mention of any IS Specification anywhere. In fact Hon’ble Apex Court has not relied at all on the IS Specifications. In these circumstances any changes in the IS Specifications cannot be used to distinguish the decision of Hon’ble Apex Court.
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