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...
Revocation of Customs Broker License - there is not even an assertion by the Revenue that on the day the Shipping Bills were filed the exporters did not exist at the premises. - The evidence available on record in the form of verification reports relied upon in the SCNs are vague and in some cases, even the name of the exporter who they were enquiring about is not indicated in them - Order of revocation, forfeiture of security deposit and penalty set aside - AT
Revocation of Customs Broker License - there is not even an assertion by the Revenue that on the day the Shipping Bills were filed the exporters did not exist at the premises. - The evidence available on record in the form of verification reports relied upon in the SCNs are vague and in some cases, even the name of the exporter who they were enquiring about is not indicated in them - Order of revocation, forfeiture of security deposit and penalty set aside - AT
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