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...
Classification of services - GTA or Supply of Tangible Goods for use service? - supplying Trucks to ONGC - Appellant strongly argued that the ONGC is paying service tax under the category of ‘Goods Transport Agency” and they are providing GTA services - the submission of the ld. Chartered Accountant agreed upon that no double taxation is permissible under the law - Matter restored back for fresh adjudication - AT
Classification of services - GTA or Supply of Tangible Goods for use service? - supplying Trucks to ONGC - Appellant strongly argued that the ONGC is paying service tax under the category of ‘Goods Transport Agency” and they are providing GTA services - the submission of the ld. Chartered Accountant agreed upon that no double taxation is permissible under the law - Matter restored back for fresh adjudication - AT
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