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...
Revenue recognition - Applicability of AS-9 - Accrual basis of accounting - The argument based on accountancy practice has little merit if such practice cannot be justified by any provision of the Statute or is contrary to it - AT
Revenue recognition - Applicability of AS-9 - Accrual basis of accounting - The argument based on accountancy practice has little merit if such practice cannot be justified by any provision of the Statute or is contrary to it - AT
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