Letting out halls
In the absence of anything on record to suggest that any part of the income offered under the head House…
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Today's
54F exemption is protected even in multiple ownership of residential properties ......Read More
Yesterday's Club expenditure ......Read More
Yesterday's Club expenditure ......Read More
Unreasoned order
Administrative or quasi-judicial orders must be informed by reasons as held by the High Court in [2021] 17 ITR-OL 314…
......Read MoreAppeal versus writ
Vide ( 2021] 17 ITR-OL 270 (Ker) no appeal lay to the High Court from the order of the Tribunal…
......Read More‘Full and true disclosure’ aspect redefined
When it comes to reopening a case the Madras High Court in (2021] 17 ITR-OL 489 (Mad) recalled the Calcutta…
......Read MoreCovid care – both a medical emergency and an obligation
In [2011] 10 ITR (Trib) 201 the AO denied the benefit of section 11 to the assessee-trust only because the…
......Read MorePlant set-up on lump sum/composite/ turnkey basis
In [2021] 432 ITR 338 (AAR) the assessee had set up a project office in India to set up a…
......Read MoreLimited Protection u/s 292B
Vide (2021] 432 ITR 201 (Kar) any clerical or typographical error or omission in the return of income, assessment, notice,…
......Read MoreIncomplete documentation could mar exemption
A delay of 5 years and 10 months without any original supporting evidence or the instrument of formation of the…
......Read MoreHuman probabilities – A saving factor
The Bombay High Court in (2021] 432 ITR 152 (Bom) applied the adverse case ruling in SUMATI DAYAL v. CIT…
......Read Moreintra-group services under scrutiny
The subject under consideration before advance ruling authority in [2021] 431 ITR 626 (AAR) correspond to whether the continued real…
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