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...
Smuggling of gold - Baggage Rules - Prohibited goods or not - allegations are that appellants did not opt for red channel to declare the gold nor did they file any declaration as required - the appellants were attempting to smuggle the gold without payment of duty - the gold recovered from the appellants is liable for absolute confiscation. - AT
Smuggling of gold - Baggage Rules - Prohibited goods or not - allegations are that appellants did not opt for red channel to declare the gold nor did they file any declaration as required - the appellants were attempting to smuggle the gold without payment of duty - the gold recovered from the appellants is liable for absolute confiscation. - AT
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