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...
Levy of penalty - 100% EOU - it is mistake of calculation of availment of Cenvat credit which the appellant has reversed the credit on pointing out by the Department. In that circumstance, the penalty is not imposable on the appellant
Levy of penalty - 100% EOU - it is mistake of calculation of availment of Cenvat credit which the appellant has reversed the credit on pointing out by the Department. In that circumstance, the penalty is not imposable on the appellant
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