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...
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Refund rejection orders concerning unutilised input tax credit of compensation cess on zero-rated supplies were not sustained because the controversy was identical to that already decided in the assessee's own case. Applying the earlier Division Bench decision, the HC directed reconsideration by the original authority in accordance with law after granting an opportunity of hearing. The refund matters were thus remanded for fresh decision within four months, and the impugned rejection orders were set aside for that limited purpose.
Refund rejection orders concerning unutilised input tax credit of compensation cess on zero-rated supplies were not sustained because the controversy was identical to that already decided in the assessee's own case. Applying the earlier Division Bench decision, the HC directed reconsideration by the original authority in accordance with law after granting an opportunity of hearing. The refund matters were thus remanded for fresh decision within four months, and the impugned rejection orders were set aside for that limited purpose.
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