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...
Donation versus business expenditure u/s 37(1) - Contribution to the welfare fund as a precondition for the grant of export permits - business expediency - assessee’s claim as not sustainable - AT
Donation versus business expenditure u/s 37(1) - Contribution to the welfare fund as a precondition for the grant of export permits - business expediency - assessee’s claim as not sustainable - AT
Note: It is a system-generated summary and is for quick reference only.