section 2(68)

Recent Posts

• Extension of house is also eligible for capital gain exemption.
• ITAT quashed Assessment – Illegal assumption of jurisdiction as satisfaction note recorded in a mechanical manner, without due application of mind
• Legality of the Notice in the name of dead person
• Bangalore Tribunal Recalls Order in Buckeye Trust Case: A Fresh Hearing Scheduled
• Sale of lease hold rights: Landmark 280 page order by Gujarat HC
• Even administrative orders for transfers of jurisdiction must respect the principles of fairness, particularly in cross-jurisdictional transfers.
• Reasonable Opportunity of Being Heard is a condition precedent before transfer of case from one AO to other U/s 127
• Section 159 applies only if reassessment notice is issued before Assessee’s death:
• Delay in registration of property cannot not be a ground to deny exemption U/S 54 and 54F:
• Extension of house is also eligible for capital gain exemption.