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...
Proceedings u/s 276CC and 276C(2) - Non furnishing the return and paying the tax on time - Presumption as to culpable mental state - In the facts of the case, the offences have been prima facie made out - The statutory presumption u/s 278E comes into operation. - High Court refused to interfere with the prosecution proceedings - HC
Proceedings u/s 276CC and 276C(2) - Non furnishing the return and paying the tax on time - Presumption as to culpable mental state - In the facts of the case, the offences have been prima facie made out - The statutory presumption u/s 278E comes into operation. - High Court refused to interfere with the prosecution proceedings - HC
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