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...
Seeking interest on return of seized cash after adjustment of tax - in terms of the Explanation to Section 244A(1)(b) the amount was the excess tax (on change of its character from seized amount to tax paid), the petitioner is entitled to interest.
Seeking interest on return of seized cash after adjustment of tax - in terms of the Explanation to Section 244A(1)(b) the amount was the excess tax (on change of its character from seized amount to tax paid), the petitioner is entitled to interest.
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