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...
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Claim of deduction u/s. 80IA - Condition to employ more than ten persons - Just because such persons, were not regular employees of the assessee, would not mean that they were not employed by the assessee for the purpose of new production project.
Claim of deduction u/s. 80IA - Condition to employ more than ten persons - Just because such persons, were not regular employees of the assessee, would not mean that they were not employed by the assessee for the purpose of new production project.
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