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...
Summons issued to attend the office of the DRI - seeking permission for presence of their advocate and videography of the Petitioner’s interrogation - The High court allowed the petitioner's advocate to be present during interrogation, maintaining a visible but not audible distance. Additionally, the court permitted videography of the interrogation, with costs to be borne by the petitioner. However, the court emphasized that the absence of the advocate or videographer would not excuse the petitioner from attending the interrogation.
Summons issued to attend the office of the DRI - seeking permission for presence of their advocate and videography of the Petitioner’s interrogation - The High court allowed the petitioner's advocate to be present during interrogation, maintaining a visible but not audible distance. Additionally, the court permitted videography of the interrogation, with costs to be borne by the petitioner. However, the court emphasized that the absence of the advocate or videographer would not excuse the petitioner from attending the interrogation.
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