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...
Penalty u/s 271(1)(c) - excess claim of exemption u/s 54EC - Merely because the AO did not accept such a stand of the assessee, would not automatically permit revenue to levy penalty.
Penalty u/s 271(1)(c) - excess claim of exemption u/s 54EC - Merely because the AO did not accept such a stand of the assessee, would not automatically permit revenue to levy penalty.
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