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...
When no scrutiny assessment could have been completed in this case, AO is perfectly justified to invoke reassessment proceeding by issuance of notice under section 148 of the Act. - AT
When no scrutiny assessment could have been completed in this case, AO is perfectly justified to invoke reassessment proceeding by issuance of notice under section 148 of the Act. - AT
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