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 sugar cess paid on raw sugar imported - Though there may be decisions in which it is held that sugar cess is also duty of excise, the circular issued by the Board is binding on the department.
Refund of sugar cess paid on raw sugar imported - Though there may be decisions in which it is held that sugar cess is also duty of excise, the circular issued by the Board is binding on the department.
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