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...
GST levy on royalty payable for mining minerals - Reliance placed on Division Bench decision holding no GST recovery on royalty until Constitution Bench decision. Petitioner directed to file reply within 4 weeks, respondent to adjudicate but keep order implementation in abeyance pending Supreme Court orders as per Division Bench direction. Petition disposed of.
GST levy on royalty payable for mining minerals - Reliance placed on Division Bench decision holding no GST recovery on royalty until Constitution Bench decision. Petitioner directed to file reply within 4 weeks, respondent to adjudicate but keep order implementation in abeyance pending Supreme Court orders as per Division Bench direction. Petition disposed of.
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