My mother has invested her money to start a dental clinic. She is not a professional and is just a housewife. We don’t expect big revenue and doesn’t want the hassle of keeping books. The question is can she use 44 AD? The question comes because of contrasting ITAT Verdicts. One type is attacked below(Ranjith Jena case) . But then there is Kety Medicare case of 2025 where ITAT says the opposite(the settings allow only one pdf file to be uploaded. Else i could have uploaded Kety case as well). I am not educated in law to see the difference in the facts of those two cases as to why interpretations went opposite ways. My question is -can my mother use 44 AD?

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Are additions made based on documents recovered from a third party sustainable? A copy of the document is not shared with the assessee during assessment.

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Dear Sir/Madam, Through a registered gift deed dated 04th August 2025, my mother has gifted her self acquired flat in Mumbai to me, basis of which I have become 100% owner now. She had originally purchased this flat in September 1993 out of her own funds. The flat, originally measuring 355 sq ft, is under redevelopment stage and due to FSI benefit, the new flat to be allotted is for 472 sq ft. However, I have also opted to purchase an additional area of 23 sq ft in this flat, due to which I will receive the new flat measuring a total of 495 sq ft. The developer has scheduled our PAAA registration next month in Oct 2025. I am required to make the payment towards this additional area of 23 sq ft along with the proportionate stamp duty charges thereof. My query mentioned hereunder is from a long term capital gains tax perspective:  *** Keeping in mind that I am purchasing an extra area of 23 sq ft in this gifted flat, do I have to wait for 24 months and complete the holding period of 2 years before proceeding ahead with PAAA registration.  *** Should I defer my PAAA registration until August 2027 or can I go ahead with the PAAA registration since this flat was acquired by me as a way of gift and the original holding period is 32 years. Kindly guide me for further course of action as I am very confused due to LTCG / STCG provisions. Regards Rayannsh

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My spouse and I had purchased a 1BHK flat measuring 355 sq ft in Mumbai in Feb 2024. Our building is now under redevelopment and we are entitled to get a flat of 472 sq ft. In the meanwhile, we had also opted to purchase an additional area of 23 sq ft, due to which we will be allotted a flat measuring 495 sq ft. Now our developer has scheduled the PAAA registration in Oct 2025 and we will also need to make the payment for purchase of extra 23 sq ft area along with the proportionate stamp duty charges thereof My query is that since we have purchased the flat in Feb 2024 and we will doing the PAAA registration in Oct 2025, will we be subject to short term capital gains because we are buying additional 23 sq ft area. Should we defer our PAAA registration until Feb 2026 so as to complete the holding period of 24 months and qualify for LTCG. Kindly note that we are not selling our flat to any other person. This PAAA registration of the flat is on account of the new flat that we will get instead of the old flat due to redevelopment.

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a firm providing placement and recruitment service and getting service fees from client after deployment of candidate, is it reportable under section 44AD or 44ADA

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All conditions satisfied e g distance, population etc no income from agricultural activity shown in return whether AO can treat thus as taxable ? any case law ?

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search on A  before 31-3-21——–153A incriminating materials  of B in this search-on A————–153C B supplied goods to C ————-whether 148 or 153C ?

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which are the latest cases on this post the ratio of  kanak Impex ?

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I had an old tax demand which I opted to settle under the Direct Tax Vivad se Vishwas (DTVsV) scheme. A final order was issued in my favour confirming full and final settlement of the arrear. Problem: Even after the settlement order, the system has not given effect to it. The payments made under DTVsV were wrongly credited against the old arrear instead of being treated as settlement. Further interest was wrongly computed on this supposed “balance demand.” My recent refunds have been adjusted against this non-existent demand, even though the case was already closed. Current Situation: The portal still shows an outstanding demand. Refunds for the last year and this year were both adjusted against it. Despite filing a grievance, the issue is marked “resolved,” but no correction has been made in CPC’s records. My objection/request: The demand should be extinguished in CPC’s system as per the DTVsV settlement order. Refunds wrongly adjusted should be restored along with applicable interest. Has anyone faced a similar issue where CPC did not give effect to a DTVsV/VSV settlement? Should I file a rectification request online, approach my Jurisdictional AO directly, or escalate further? Is there a process to recover the refunds already adjusted once the demand is nullified?

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The maternal grand father acquired a commercial shop in 2010. he wants to gift this self acquired property to his grand son. can he do so, under what section.

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