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...
Eligibility of relief u/s 89 r.w. Rule 21A of I.T. Rules - Amount to be spread over the years including future years - compensation received by the assessee as only salary received in advance OR or as 'compensation on termination of employment' - Company was closed down - company has paid the 'one time lump-sum ex-gratia amount' as deemed 'salary' paid to an ex-employee in advance - ITAT has already decided the compensation received by the assessee as only salary received in advance - AO directed to allow the claim of the assessee u/s. 89 r.w. Rule 21A of I.T. Rules - AT
Eligibility of relief u/s 89 r.w. Rule 21A of I.T. Rules - Amount to be spread over the years including future years - compensation received by the assessee as only salary received in advance OR or as 'compensation on termination of employment' - Company was closed down - company has paid the 'one time lump-sum ex-gratia amount' as deemed 'salary' paid to an ex-employee in advance - ITAT has already decided the compensation received by the assessee as only salary received in advance - AO directed to allow the claim of the assessee u/s. 89 r.w. Rule 21A of I.T. Rules - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
