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...
Deduction 80-IA – windmill - Had the assessee not been saddled with the restrictions of supplying surplus power to the SEB, it would have supplied the power to ultimate customers at lower price - Deduction allowed - AT
Deduction 80-IA – windmill - Had the assessee not been saddled with the restrictions of supplying surplus power to the SEB, it would have supplied the power to ultimate customers at lower price - Deduction allowed - AT
Note: It is a system-generated summary and is for quick reference only.