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...
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Recovery of CENVAT Credit alongwith interest and penalty - input or not - pre-fabricated building green house shelter - used for providing the output service - The Tribunal examined the characteristics of the pre-fabricated shelters and concluded that their attachment to the earth was for stability and functionality rather than permanent annexation. - Relying on the precedents and legal analysis, the Tribunal determined that the shelters qualified as capital goods and were eligible for Cenvat credit. CESTAT rejected the Department's argument that the shelters became immovable property due to their attachment to the ground.
Recovery of CENVAT Credit alongwith interest and penalty - input or not - pre-fabricated building green house shelter - used for providing the output service - The Tribunal examined the characteristics of the pre-fabricated shelters and concluded that their attachment to the earth was for stability and functionality rather than permanent annexation. - Relying on the precedents and legal analysis, the Tribunal determined that the shelters qualified as capital goods and were eligible for Cenvat credit. CESTAT rejected the Department's argument that the shelters became immovable property due to their attachment to the ground.
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