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...
Deemed dividend u/s 2(22)(e) - the revenue has to prove that the said loans and advances are really in the nature of loans, but not normal commercial transactions. - assessee has succeeded in his attempt on the issue of business exigency.
Deemed dividend u/s 2(22)(e) - the revenue has to prove that the said loans and advances are really in the nature of loans, but not normal commercial transactions. - assessee has succeeded in his attempt on the issue of business exigency.
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