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...
Exemption from Excise duty - imported paraffin/wax used by the Assessee in the process of manufacturing of cotton yarn - on merits the Learned CESTAT is not right in holding that the Assessee was entitled to benefit of Notification No. 8/97 for concessional rate of duty. - But extended period of limitation cannot be invoked - SC
Exemption from Excise duty - imported paraffin/wax used by the Assessee in the process of manufacturing of cotton yarn - on merits the Learned CESTAT is not right in holding that the Assessee was entitled to benefit of Notification No. 8/97 for concessional rate of duty. - But extended period of limitation cannot be invoked - SC
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