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...
Return of a sum of Rs.2 crores collected under coercion during the search conducted at the branch office - no tax could be collected from the assessee, without an appropriate assessment order being passed - HC
Return of a sum of Rs.2 crores collected under coercion during the search conducted at the branch office - no tax could be collected from the assessee, without an appropriate assessment order being passed - HC
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