Deduction u/s 10AA not to be allowed on enhanced profits arrived after considering the disallowance u/s 69C, in view of legal position clarified by CBDT.
Capital gain exemption if amount is deposited in SB A/c transferred to fixed deposit account & no evidence exists to prove the investment of amount in capital gains deposit account account
GST: Interest on delayed payments chargeability if Revenue levied interest upon assessee under section 50(1) without assigning reasons
No denial of Sec. 54F relief if new house was used for commercial purpose though sanctioned for residential purpose
Income from renting of commercial property, owned by assessee is ‘Income from house property’ or ‘Business Income’?
Buyer eligible to avail full ITC even when tax rate charged by seller on goods is higher than the specified rate: HC
Relief to Salaried TaxPayer: Employee opting for Sec. 115BAC eligible to claim exemption for tour, travel and conveyance expenses
Income from sub-leasing is taxable as house property income though assessee isn’t real owner of premises