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...
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TDS u/s 194 - Since this Tribunal has already taken a view that the person to whom interest was paid was falling within the ambit of section 194A(3)(f), there cannot be any order treating the assessee as an assessee in default u/s. 201(1) and also levying interest u/s. 201(1A)
TDS u/s 194 - Since this Tribunal has already taken a view that the person to whom interest was paid was falling within the ambit of section 194A(3)(f), there cannot be any order treating the assessee as an assessee in default u/s. 201(1) and also levying interest u/s. 201(1A)
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