Answers By Expert: Law Intern
  Co-operative Society
A co operative society running PDS as per TN govt regulations.Claimed education u/s 80P(2)(a)(iii) as marketing of agri produce. AO denied saying it is consumer society. TN govt is a member along with 73 society and 1000 + individual members. Any citation other than ITAT chennai will be useful


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  Coverage of para legal services under Section 44ADA of IT Act
If a law student of Semester V renders para legal services such as legal drafting and research etc. as a freelancer to a lawyer, whether such student is eligible for benefit under Section 44ADA. The lawyer makes online payments to him with 10% TDS.


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  CASH PAID ON PURCHASE OF PROPERTY
I HAVE ENTERED IN TO AGREEMENT TO PURCHASE THE LAND AND PAID 24 LAKH IN CASH ON 2011-12 THE SECTION 56(2)(x)(b) CONTAIN THAT ANY SUM PAID BY BANK NOT CASH AS THE AGREEMENT WAS 2011-12 BUT REGISTRY DONE IN 2021-22 AT SAME RATE BUT THE STAMP DUTY RATE WAS INCREASES DUE TO GOVERNMENT DECISION THAT MY QUESTION IS THAT THE ASSESSING OFFICER ASK ME THAT U MUST BE PAID THAT TIME AMOUNT  THROUGH BANK IN FULL OR PART OTHERWISE THAT IS TREATED DIFFERENT IN INCOME FROM OTHER SOURCES WHAT I HAVE TO REPLY


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  Sale of immovable assets by a Charitable trust
whether a proposal for sale of immovable assets by a charitable trust requires a prior approval of the Director of Exemptions even when the Act is silent about such requirements. The Trust deed contains such an obligation, which was inserted at the time of registration based on Directions given by the then CIT in the form of a rectification deed to facilitate the Registration. Is there any recent Notification to the effect that such approval is not required?


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  Dairy farming
"I am asking whether the land used for dairy farming (which is on my home premises, where my cow shelter is located) is taxable or not. I am currently paying tax on this land as house tax, and it is not away from my house—it is part of my home premises. Does this land come under house tax or agriculture tax? Also, is the land which is used for dairy farming also taxable, or is only the dairy farming capital taxable?"


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  Leave encashment exemption 25 lakh
Leave encashment limit raised to 25 lakh for others on retirement wef 1.4.23. It is not date of retirement, it part amount recd in 2022 got exemption 3 lakh.now part amount recd in 2025 can avail remaining exemption limit?


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  GST DEMAND FROM DEVELOPERS UNDER RCM ON PAYMENTS MADE TO BMC FOR FSI PREMIUM AND DEVELOPMENT CHARGES
The present appeal is filed against the impugned DRC-07 order whereby the Learned Adjudicating Authority has confirmed GST demand under Reverse Charge Mechanism (“RCM”) on payments made by the Appellant to Municipal Corporation towards: a) Additional FSI Premium b) Fungible FSI Charges c) Development Charges d) Scrutiny Fees e) Staircase Premium f) Open Space Deficiency Charges g) Other statutory charges under DCR/DCPR Regulations.


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  Time limit to issue order u/s 148A
My client has recd Notice u/s 148A on 31/03/2026 for A Y 22-23 calling information before 15/04/2026. I have filed detail submission on 14/04/2026 along with all the supporting documents.But till the date no any further notice or order issued by the AO I want to know the time limit provided to AO to pass an order Thanks


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  KOLKATA ITAT DECISIONS ON CLERICAL ERROR IN FORM 3CD
PLEASE GIVE THE FULL TEXT OF THE DECISION OF A KOLKATA BENCH OF ITAT STATING THAT A CLERICAL MISTAKE IN FORM 3CD CANNOT BY ITSELF JUSTIFY AN ADDITION WITHOUT GIVING THE ASSESSEE OPPORTUNITY TO EXPLAIN AND CORRECT THE ERROR


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