Capital Gain Exemption under Section 54 Available Even When New House Is Purchased with Housing Loan – ITAT Kolkata in Amit Parekh Case
When “Irrevocable” Becomes a New Roadblock for charitable trust: An Unnecessary Hurdle for Charitable Trusts
Delay in Filing Form 10B is Procedural – Substantive Exemption under Section 11 Cannot Be Denied on Technical Grounds
Income has escaped assessment is a pre-condition for re-opening the assessment and not a borrowed satisfaction from outside source
Section 119(2)(b) Condonation of Delay: Who Has the Power to Grant Relief for Refunds and Section 80P Claims?
ITC Denial to Bona Fide Purchaser Solely Due to Retrospective Cancellation of Seller’s GST Registration – Supreme Court Issues Notice
All orders in ‘E-Proceedings’ must be signed digitally: Manually signed Assessment Order held invalid by ITAT
Rs. 5.37 Crore Refund Stuck for 8 Years: HC Reprimands Tax Dept. for Its Callous and Negligent Attitude
Recovery of tax demand from an employee is not permissible if TDS was done by the employer but not deposited with the Government.