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...
Seeking provisional release of the export consignment - Once the reasoned order for provisional released has been passed in respect of the relevant consignment under the provisions of section 110A of the said Act and the conditions for such provisional release have been complied with by the applicant/petitioner, we fail to comprehend as to how such an administrative order could be cited as a precedent in future cases so as to preclude us from making an order as prayed for in the interim application. - HC
Seeking provisional release of the export consignment - Once the reasoned order for provisional released has been passed in respect of the relevant consignment under the provisions of section 110A of the said Act and the conditions for such provisional release have been complied with by the applicant/petitioner, we fail to comprehend as to how such an administrative order could be cited as a precedent in future cases so as to preclude us from making an order as prayed for in the interim application. - HC
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