Legal battle: Anilkumar Kantilal Trivedi challenges ITO’s Section 50C addition on agricultural land sale. Appeal details and key arguments analyzed.
Frequent vacancy arising in DRT is an issue which needs consideration by Government and practical solution has to be found at the earliest.
If tax is collected without any authority of law, same amount to depriving person of his property without any authority of law and infringe his right under Article 300A of Constitution.
In a landmark ruling, the Supreme Court clarified that construction services provided by cooperative housing societies to members are not subject to service tax.
As all we know the climate of India is changing. The summer season lasts for a longer period as compared to the winter season and spring has almost vanished. Several reasons contributed to this situation, one of them is carbon emissions from industries, factories, etc. So what is the solution for this?
HC held that with respect to objections & satisfaction note, AO will pass a speaking order; copies of which will be furnished to petitioner
Held that the notice issued after the cheque was returned back as dishonoured, was no notice as contemplated under the provisions of Negotiable Instruments Act, as no demand of money was made therein.
Exemption u/s 11 can be availed only if return of income was filed in the manner prescribed under section 139(4A) of Income Tax Act
Since the quantum addition stands deleted by the ITAT in the above order, there remains no basis for levy of penalty under section 271(1)(c)
As petitioner is already before Appellate Authority, so it is not appropriate to detain the petition, as petitioner cannot ride on two horses: HC
