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...
Extension of time limit for issuance of SCN - amended provision of Section 110 (2) - SCN was not issued within the period 6 months - there is no legal authority with the department for dispensing with the issuance of SCN to the appellant - the impugned order passed without issuance of any SCN will not sustain
Extension of time limit for issuance of SCN - amended provision of Section 110 (2) - SCN was not issued within the period 6 months - there is no legal authority with the department for dispensing with the issuance of SCN to the appellant - the impugned order passed without issuance of any SCN will not sustain
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