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...
Levy of penalty - Principles of natural justice - notice was not served on the person on whom penalty was levied, but on the driver of vehicle - there has been more than a technical infringement of the statutory provision as no hearing whatsoever was granted to the petitioner - matter remanded back.
Levy of penalty - Principles of natural justice - notice was not served on the person on whom penalty was levied, but on the driver of vehicle - there has been more than a technical infringement of the statutory provision as no hearing whatsoever was granted to the petitioner - matter remanded back.
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