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...
Once High court directed to settlement commission (ITSC) to proceed with the matter, the assessment orders passed by the AO become infructuous and now the jurisdiction stands vested in the ITSC - all these appeals against the infructuous orders are also infructuous and need not be continued
Once High court directed to settlement commission (ITSC) to proceed with the matter, the assessment orders passed by the AO become infructuous and now the jurisdiction stands vested in the ITSC - all these appeals against the infructuous orders are also infructuous and need not be continued
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