Section 54F amendment restricting exemption to one residential house was prospective, applying only from April 1, 2015 and Violation of section 269SS of the IT Act, if any, would call for a separate penalty under section 271D, not an addition under section 68.
Discover how the Madras High Court ruled on treating multiple flats as a single residential unit under Section 54F. Detailed analysis and implications explained.
Explore Arun K Thiagarajan Vs CIT, a case on Section 54 of the Income Tax Act, 1961. Detailed analysis, implications, and the court’s ruling explained.
Dive into the Calcutta High Court’s judgment on Rana Chowdhury’s challenge against the cancellation of his registration under the WBGST Act, 2017, and its implications.
Explore the Calcutta High Court’s judgment on restoring registration under CGST & WBGST Act, 2017, for a small retailer of imitation jewelry in Subhankar Golder Vs Assistant Commissioner of State Tax.
Explore the Telangana High Court’s judgment on interest under Section 54 of the CGST Act, 2017, for delayed refund of Input Tax Credit (ITC) and its implications.
oin us for an immersive live course led by renowned expert CA Sachin Jain, as we delve into the intricacies of appeal, pleading, and drafting under GST.
Dive into world of mutual funds! Learn how to invest wisely, understand basics, benefits, and how to pick right mutual funds for your financial goals.
घर में सोना रखने के टैक्स नियम जानें! सोने की लिमिट: अविवाहित महिला-250 ग्राम, विवाहित महिला-500 ग्राम, अविवाहित/विवाहित पुरुष-100 ग्राम।
In Sunil Amritlal Shah vs ITO, ITAT Mumbai ruled on Sec.54 deduction, stating possession date as relevant for under-construction property. Read the full analysis.
