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...
Input Tax Credit - procurement of goods and services for construction of the project during the Construction Period - Full ITC of the GST paid on the inputs and input services used in the O&M phase is available to the subject to the provisions of Section 17(5) of the Central GST Act, 2017.
Input Tax Credit - procurement of goods and services for construction of the project during the Construction Period - Full ITC of the GST paid on the inputs and input services used in the O&M phase is available to the subject to the provisions of Section 17(5) of the Central GST Act, 2017.
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