Amenities such as roads, poles, or drainages constructed by applicant on parcels of land will be available for use to every plot holder without any title- No GST on Plot Sale
Trust not registered U/s 12AA- AO directed to allow the expenditure incurred during the relevant period
For Capital Gain Exemption, Assessee need not prove that the new house was paid for by consideration/capital gains from sale of old house.
The High Court cannot dismiss an appeal u/s. 260A merely having an opinion that the proposed questions of law are not substantial questions of law and they are only on factual aspects: SC
Relief to all the taxpayers from harassment by the officers to pay GST through DRC-03 at the time of search, inspection or investigation
What cannot be done u/s. 154 on the ground of debatability cannot be done u/s. 143(1) of the Act: ITAT Mumbai
Assessee did not furnish a valid return within the time prescribed in the notice u/s 148. There was no necessity to issue any notice under s.143(2)- ITAT Indore