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...
CENVAT Credit - input services - security guard for providing security of guest house - cycle stand and residential premises outside the factory premises - these services have a nexus, though indirectly to the manufacturing activity - credit allowed.
CENVAT Credit - input services - security guard for providing security of guest house - cycle stand and residential premises outside the factory premises - these services have a nexus, though indirectly to the manufacturing activity - credit allowed.
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