registration act

Increase in Registration Fees is unconstitutional and without any reasons

As per section 17 of the Indian Registration Act, 1908 any documents related to immovable property exceeding worth Rs.100/- needs to be compulsorily registered. This being a central Act and is being implemented by the state government as per the special power given to the state government. Further, the state government is also empowered to levy the registration fees by issuing necessary notifications. The registration fee is charged as a service charge and not as a part ..
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Catholic churches worried about impact of direct tax code on them

Certain provisions in the Direct Tax Code applicable to religious and charitable institutions and trusts will pose "serious difficulties" for these organizations, the Catholic Church has said. "The Direct Tax Code as conceived creates serious difficulties for societies, trusts and institutions functioning under Catholic christians community and other religions," said the Catholic Bishops Conference of India (CBCI) in a memorandum to Finance Minister Pranab Mukherjee.
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Recognition can not be denied U/s. 80G (5) only on the ground that the particulars of donors are not provided by Institution or fund

There is no provision either in the Act or in the Rules made thereunder to refuse recognition under section 80G(5) or continuation thereof only on the ground that the particulars of donors are not provided by Institution or fund.
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There is no requirement that there has to be a registered Deed of conveyance for a person to be treated as an owner for the purpose of section 22

SUMMARY OF CASE LAW There is no requirement that there has to be a registered Deed of conveyance for a person to be treated as an owner for the purpose of section 22. CASE LAW DETAILS Decided by: HIGH COURT 0F BOMBAY In The case of: Pallonji M. Mistry v CIT Appeal No.: ITR No. [...]
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