Court may modify the language used by the Legislature or even “do some violence” to it, so as to achieve the obvious intention of the Legislature and produce a rational construction: Supreme Court

When legislature itself has accepted an HUF to be a donee in clause (ii) of the “relatives” definition, gift from HUF is declined: ITAT Ahmedabad

When legislature itself has accepted an HUF to be a donee in clause (ii) of the “relatives” definition, gift from HUF is declined: ITAT Ahmedabad

Stamp Duty Valuation u/s 50C cannot be ignored while computing Capital Gain exemption u/s 54F

Stamp Duty Valuation u/s 50C cannot be ignored while computing Capital Gain exemption u/s 54F

Stamp Duty Valuation of the Property: Taxation, Exception & Precaution

Stamp Duty Valuation of the Property: Taxation, Exception & Precaution

GST: Validity of Seizure of goods along with conveyance

GST: Validity of Seizure of goods along with conveyance

Sub-letting of premises taken under long-term lease : Income from house property vs.Deemed ownership

Sub-letting of premises taken under long-term lease : Income from house property vs.Deemed ownership

Validity of Reassessment if Additions made for items other than the items of reasons recorded

Validity of Reassessment if Additions made for items other than the items of reasons recorded

Assessment of Search and seizure under section 153C if AO recorded satisfaction mechanically

Assessment of Search and seizure under section 153C if AO recorded satisfaction mechanically

Royalty on Digital broadcasting services by foreign company & Income deemed to accrue or arise in India

Royalty on Digital broadcasting services by foreign company & Income deemed to accrue or arise in India

GST: Classification of goods & Rate of Tax on Non-woven fabric bags