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 appeal - appeal dismissed on the ground of time limitation - non-submission of the certified copy. - Despite discrepancies raised by the respondent regarding the existence of the appeal in the online portal, the court found merit in the petitioner's submissions, affirming the timely filing of the appeal. Moreover, the court dismissed the notion that the appeal was time-barred due to the petitioner's failure to submit a certified copy of the original order, as evidence suggested otherwise. Consequently, the court set aside the impugned order and remitted the matter to the Appellate Authority for consideration on its merits in accordance with the law.
Maintainability of appeal - appeal dismissed on the ground of time limitation - non-submission of the certified copy. - Despite discrepancies raised by the respondent regarding the existence of the appeal in the online portal, the court found merit in the petitioner's submissions, affirming the timely filing of the appeal. Moreover, the court dismissed the notion that the appeal was time-barred due to the petitioner's failure to submit a certified copy of the original order, as evidence suggested otherwise. Consequently, the court set aside the impugned order and remitted the matter to the Appellate Authority for consideration on its merits in accordance with the law.
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