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...
Cenvat credit availed on the basis of annexures only and not the invoices - The possibility of misuse of the same by any other person cannot be made a ground for denial of credit to the appellant - AT
Cenvat credit availed on the basis of annexures only and not the invoices - The possibility of misuse of the same by any other person cannot be made a ground for denial of credit to the appellant - AT
Note: It is a system-generated summary and is for quick reference only.