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...
Maintainability of the writ petition - availability of alternative remedy - Direction to respondents to not to arrest the petitioner against the summons issued under Section 108 of Customs Act 1962 - The High court held that, considering the circumstances, it is not inclined to entertain the writ petition at that stage. - The petitioner's request for writs directing non-arrest and expeditious disposal of the inquiry is not granted, emphasizing that the respondent authorities must proceed in accordance with the law.
Maintainability of the writ petition - availability of alternative remedy - Direction to respondents to not to arrest the petitioner against the summons issued under Section 108 of Customs Act 1962 - The High court held that, considering the circumstances, it is not inclined to entertain the writ petition at that stage. - The petitioner's request for writs directing non-arrest and expeditious disposal of the inquiry is not granted, emphasizing that the respondent authorities must proceed in accordance with the law.
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