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...
Legal challenge to assessment order for tax liability based on deceased husband's business. Court found petitioner implied carrying on late husband's proprietorship through letterhead usage. Impugned orders set aside, cases remitted for fresh order after petitioner files reply to prior notices. Petition allowed.
Legal challenge to assessment order for tax liability based on deceased husband's business. Court found petitioner implied carrying on late husband's proprietorship through letterhead usage. Impugned orders set aside, cases remitted for fresh order after petitioner files reply to prior notices. Petition allowed.
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