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...
Attachment of property while exercising the power to access the premises u/s 71(1) - The plain reading of Section 83 of the Act would indicate that the powers can be invoked during the pendency of proceedings u/s 62, 63, 64, 67, 73 and 74 of the Act - There is no power vested in the authorities to invoke the provisions of Section 83 during the pendency of the proceedings instituted u/s 71(1) of the Act. - HC
Attachment of property while exercising the power to access the premises u/s 71(1) - The plain reading of Section 83 of the Act would indicate that the powers can be invoked during the pendency of proceedings u/s 62, 63, 64, 67, 73 and 74 of the Act - There is no power vested in the authorities to invoke the provisions of Section 83 during the pendency of the proceedings instituted u/s 71(1) of the Act. - HC
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