Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Deduction u/s. 80P(2)(d) - interest income earned from other cooperative banks/societies - Principle of mutuality - Taxability of Club House income - The Tribunal analyzed each issue raised by the assessee and provided detailed findings and decisions. It upheld the assessee's contentions regarding the assessment of total income, taxability of club house income, and disallowance of deduction under Section 80P(2)(d), thereby allowing the appeal on these grounds.
Deduction u/s. 80P(2)(d) - interest income earned from other cooperative banks/societies - Principle of mutuality - Taxability of Club House income - The Tribunal analyzed each issue raised by the assessee and provided detailed findings and decisions. It upheld the assessee's contentions regarding the assessment of total income, taxability of club house income, and disallowance of deduction under Section 80P(2)(d), thereby allowing the appeal on these grounds.
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