Whether assets received on partition of property can be ipso facto be treated as capital assets?

HUF: Easy to Make, Difficult to Break

Authority for Advance Ruling (AAR): Frequently Asked Questions (FAQ)

GST: Lodge house is not a ‘Residential Dwelling’; No exemption on its leasing

All about Provision Related to Advance Tax: Frequently Asked Questions (FAQ)

All about Tax Deducted at Source (TDS) : Frequently Asked Questions (FAQ)

Mutual Agreement Procedure (MAP)

Two Enhancements & Defects fixed on GST Portal

Capital gains on Sale of business undertaking as a going concern: Section 50B & Slump Sale

Taxation in case of Joint Development Agreement (JDA) u/s 45(5A): The Other Side

Validity of Reassessment when AO proceeded on the fallacious assumption that bank deposits constituted undisclosed income

Can a single male constitute HUF?

GST: Validity of Seizure of goods along with conveyance despite filing of convincing explanations

Mere change of opinion and would be completely without jurisdiction under section 147: Supreme Court in ACIT vs. Marico Ltd

When there are only two partners and one has agreed to retire, then the retirement amounts to dissolution of the firm: Supreme Court

The compensation received for the loss of agency is a revenue receipt whereas the compensation attributable to a negative/ restrictive covenant is a capital receipt: Supreme Court

AOP is liable to tax at MMR if income of its members during relevant year exceeded basic exemption limit: Delhi ITAT

If assessee trust had not defaulted in any of the limb of section 13, the exemption under section 11 could not be denied.