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...
Re-opening of assessment u/s 147 - non disposal of objection neither by a separate order nor in the final assessment order which is very essential to decide the same before completing the assessment and against the spirit of the direction of the Hon’ble Supreme Court - CIT(A) has also not taken into consideration the objection filed by the assessee - remanded to AO
Re-opening of assessment u/s 147 - non disposal of objection neither by a separate order nor in the final assessment order which is very essential to decide the same before completing the assessment and against the spirit of the direction of the Hon’ble Supreme Court - CIT(A) has also not taken into consideration the objection filed by the assessee - remanded to AO
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