Appellate authorities can allow the ground even if claim for relief/exemption has not been made part of the original or revised return
Validity of Additions to income: AO made addition by adjusting security deposit against unrealised rent
Long Term Lease: Tenant is a deemed owner and rental income is taxable as “Income from House Property”
Long Term Lease: Tenant is a deemed owner and rental income is taxable as “Income from House Property”
It is a normal custom for woman to receive jeweler in the form of “streedhan” or on other occasions such as birth of a child etc. Collecting jewellery of 906.900 grams by a woman in a married life of 25-30 years is not abnormal: Delhi ITAT
It is a normal custom for woman to receive jeweler in the form of “streedhan” or on other occasions such as birth of a child etc. Collecting jewellery of 906.900 grams by a woman in a married life of 25-30 years is not abnormal: Delhi ITAT
Once assessee had entered into agreement of sale coupled with power of attorney and handed over the possession of the property to the vendee, the transfer was complete as provided under section 2(47)
Once assessee had entered into agreement of sale coupled with power of attorney and handed over the possession of the property to the vendee, the transfer was complete as provided under section 2(47)