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...
Refund of service tax paid - SEZ unit - appellant does not have DTA, they have only made supply to a DTA unit and therefore there is no violation of the conditions of the Notification - the rejection of refund claim is wrong and not sustainable in law.
Refund of service tax paid - SEZ unit - appellant does not have DTA, they have only made supply to a DTA unit and therefore there is no violation of the conditions of the Notification - the rejection of refund claim is wrong and not sustainable in law.
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