What is agricultural land?
The Income tax Act does not define the term ‘agriculture’. The A O in Shankar Dalal v CIT [2017] 10…
......Read MoreThe Income tax Act does not define the term ‘agriculture’. The A O in Shankar Dalal v CIT [2017] 10…
......Read MoreWith reference to claim for set-off of long term capital loss pertaining to the STT paid transfer of equity shares…
......Read MoreVide (2020)16 ITR-OL 394 the Gujarat high court held that at the time of registration of the trust under section…
......Read MoreOnly because the trust deed indicates that the source of funds was only from school fees the Madras High Court…
......Read MoreDuring assessment of charitable institutions ( other than religious institutions) the assessee is expected to prove the identity, creditworthiness, genuineness…
......Read MoreThe counsel for the assessee in Shalom Charitable Ministries of India v Assistant CIT (2020) 81ITR (Tri) 20 argued before…
......Read MoreThe SC in CIT (Exemptions) v. IHC (2020) 424ITR325 following Delhi Gymkhana case ( 339ITR525) held that a registered society…
......Read MoreThje Kerala High Court in the case of ITO v. K.C. Gopalan (107TAXC591) held that there is no restriction…
......Read MoreBefore the Gujarat High Court in the case of Adivasi Kheti Vikas Yojana v. CCIT (107TAX445) the registration certificate u/s…
......Read MoreIn the case of CIT v. R.L. Sood (108TAX27) the assessee who sold a residential house booked a flat with…
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