When department had correct address of assessee furnished in return of income, sending notice at incorrect address available with bank and then drawing presumption of service of notice on ground that notice was not received back unserved, cannot be sustained
Taxability of the compensation received by the land owners for the land acquired under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (RFCTLAAR Act’)
Is it Compulsory to maintain Books of Accounts even if the Tax Payer opts for presumptive taxation u/s 44AD, 44ADA or 44AE?
If a right in the property is extinguished by execution of an “agreement to sell”, the capital asset can be deemed to have been transferred – Purposive Interpretation & Awesome Judgement by Supreme Court.
