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...
Condonation of delay in filing appeal - Cancellation of GST registration of petitioner - non-filing of monthly returns - As the appellate authority has dismissed the appeal on the ground of limitation, this Court finds no ground to interfere with the impugned order - HC
Condonation of delay in filing appeal - Cancellation of GST registration of petitioner - non-filing of monthly returns - As the appellate authority has dismissed the appeal on the ground of limitation, this Court finds no ground to interfere with the impugned order - HC
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