Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
Taxability of tenancy transfer fees - incoming tenants had obtain tenancy rights from outgoing tenants for a consideration and paid a sum of ₹ 5 Lacs to landlord/assessee being consenting party - assessee was pursuing only one project which was at the above stated site - receipt is in furtherance of carrying out the stated project only and part and parcel of the unified construction activity - will be adjusted with WIP
Taxability of tenancy transfer fees - incoming tenants had obtain tenancy rights from outgoing tenants for a consideration and paid a sum of ₹ 5 Lacs to landlord/assessee being consenting party - assessee was pursuing only one project which was at the above stated site - receipt is in furtherance of carrying out the stated project only and part and parcel of the unified construction activity - will be adjusted with WIP
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