Income Tax liabilities of owners of land/building on executing Development Agreement.
By K. K. Ramani (Advocate) The taxation of stakeholders in development of land or building carried out through the builders,…
By K. K. Ramani (Advocate) The taxation of stakeholders in development of land or building carried out through the builders,…
By Fiona Mehta The Income Tax Appellate Tribunal (ITAT)’s Mumbai bench, in a tax litigation over capital gains arising…
By SRELJ Bureau Section 6 of the Income-tax Act, 1961 (the Act) contains provisions relating to residency of a person.…
By SRELJ Bureau Clause (d) inserted in section 801B[10) with effect from April 1, 2005, is prospective and not retrospective…
By Vimal C. Punmiya, Chartered Accountant 1. Before delving into the applicability of provisions of Chapter XXC and Taxability of…
By Legal Bureau Kushal K. Bangia vs. ITO (ITAT Mumbai) – In principle, though the scope of “income” in s.…
By Legal Bureau Assessee has challenged the addition of Rs.30,914/- made by the Assessing Officer on account of non-occupancy charges…
By Legal Bureau Kushal K. Bangia vs. ITO (ITAT Mumbai) – In principle, though the scope of “income” in s.…
By Legal Bureau The assessee co-op housing society gave permission to a developer to construct 2 floors and 8 flats…
By Vimal Punmiya, Chartered Accountant The importance of society has been increased from last 25 years ever since there has been…