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Latest judgements uploaded (See all)
Kamal Ramprasad Gupta v. DCIT
ITAT Mumbai: A revised return filed by an assessee, to correct the original return which treated loss on F&O transactions as speculative loss, could not be rejected on the ground of 'change of opinion'. The doctrine of 'change of opinion' relied upon by the AO was relevant in the context of reassessment proceedings under section 147/148 of… Read More ...
Hardinge House Co Op Hsg Soc. Ltd. v. ITO
Mumbai Tribunal : S. 45 : Capital gains-Co-operative housing society-Redevelopment of property-Development Agreement entered into by society on behalf of its members-Society continued to be owner of land-No consideration received by society-Developer entered into Permanent Alternate Accommodation Agreements with individual members- Society merely acted as representative of members-Capital gains arising from redevelopment transaction, if any, taxable in hands… Read More ...
Shree Yashraj Real Estate Developers Pvt. Ltd. v. ACIT
Bombay High Court: S. 264 : Commissioner-Revision of orders-Assessment-Addition under section 69-Cost imposed Rs. 1 lakh-Redevelopment of property-Permanent Alternate Accommodation Agreements entered into with existing tenants -Assessee contending that PAAA’s were entered into to allot area to existing tenants in lieu of their existing area, free of cost -Assessment completed under section 143(3) read with section 144B by… Read More ...
Latest articles published (See all)
Rent Increase Paid to Specified Persons Cannot, on Mere Assumption, Justify Denial of Section 12AB Registration: Jaipur ITAT Directs Grant of Registration
By CA Vijayakumar Shetty: The Jaipur ITAT directed the CIT(E) to grant registration to Jamna Devi Shikshan Sansthan, holding that an increase in rent paid to specified persons could not, by itself, establish that an undue benefit had been conferred under Section 13(1)(c). The society was running a co-educational English-medium senior secondary school in rented premises. The monthly rent… Read More ...
Algorithmic Mechanism for GSTR
By Advocate Bharat Berry: The said article or blog is intended to ease the understanding of taxpayers that when they file the returns under Goods and Service Tax, how the said algorithm or tagging their return is judged and the neccessary components that are requisite while computation and tagging of the said return by the software, so the taxpayer… Read More ...
ITR GLITCHES-AY 2026-27
By CA Anilkumar Shah: This is the story of the glitches in the ITR and other forms for AY 2026-27 which were brought to the notice of the e-filing team and are resolved after pursuing and followup. This shows how time is consumed by the Dept. But tax payers and tax professionals suffer and are slapped with late fees… Read More ...