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...
Imported goods described as "PCC Lime 0/20MM (Quicklime)(Pulp Conversion Chemical)" were held classifiable as Quicklime under Customs Tariff Item 25221000 because the purity of calcium oxide was less than 98%. The Supreme Court also condoned the delay in filing the SLP and declined to interfere with the Tribunal's view, resulting in dismissal of the civil appeals.
Imported goods described as "PCC Lime 0/20MM (Quicklime)(Pulp Conversion Chemical)" were held classifiable as Quicklime under Customs Tariff Item 25221000 because the purity of calcium oxide was less than 98%. The Supreme Court also condoned the delay in filing the SLP and declined to interfere with the Tribunal's view, resulting in dismissal of the civil appeals.
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