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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Recovery of the alleged outstanding dues - Creation of charge over the land - The very action on the part of the department in creating a charge over the agricultural land owned by the writ applicant herein being the father of the dealer is without jurisdiction. If any charge has been created in the revenue record, the same shall stand cancelled. It shall be open for the department to proceed against the dealer. If the registered dealer has any immovable property of his ownership, it is always open for the department to attach such property and recover its dues- HC
Recovery of the alleged outstanding dues - Creation of charge over the land - The very action on the part of the department in creating a charge over the agricultural land owned by the writ applicant herein being the father of the dealer is without jurisdiction. If any charge has been created in the revenue record, the same shall stand cancelled. It shall be open for the department to proceed against the dealer. If the registered dealer has any immovable property of his ownership, it is always open for the department to attach such property and recover its dues- HC
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