यह लेख बताता है कि प्रॉपर्टी निवेश के जोखिमों के चलते आरईआईटी कैसे कम पूंजी और कम जोखिम के साथ रियल एस्टेट में निवेश का समाधान प्रदान करता है।
The article explains that GST violations alone do not trigger PMLA unless they are connected to a scheduled predicate offence such as fraud or conspiracy under IPC.
Silver prices have hit record highs as demand from solar, EVs, and AI outpaces stagnant mining supply. The key takeaway is silver’s shift from a precious metal to a strategic industrial asset.
The issue was whether a reassessment could survive when reasons were recorded after issuing notice. The Tribunal held the reopening invalid as the Assessing Officer lacked prior satisfaction, rendering the entire proceedings void.
The issue was whether a holding company with no operating revenue could claim business expenses. The Tribunal held that making strategic investments to control subsidiaries is itself a business activity, allowing expenses and loss set-off.
Delhi ITAT held that issuing notice under section 148 before recording reasons and obtaining approval is a fatal jurisdictional defect. Reassessment initiated without prior satisfaction was declared void ab initio.
The Tribunal ruled that interest on fixed deposits is not taxable when earned by a State instrumentality. Since it was assessed as “income from other sources,” the trade-or-business exception under Article 289(2) did not apply.
Kolkata ITAT held that mere suspicion or self-made vouchers cannot justify ad-hoc disallowance of business expenses. Without evidence that expenditure was illegal or prohibited, Section 37 disallowance cannot survive.
The Tribunal ruled that third-party statements cannot be relied upon unless furnished and tested through cross-examination. Natural justice overrides suspicion in section 68 proceedings.
The dispute concerned taxation of land sale as capital gains despite claims that it was agricultural land beyond municipal limits. The Tribunal held that rejecting the claim without examining evidence was improper and remanded the matter for fresh adjudication.
