Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
VCES declaration rejection could not be sustained where the notice proposing rejection was issued beyond the prescribed thirty-day period, including when measured from the circular clarifying its application to declarations already filed. The Tribunal noted that the department's reliance on general correspondence indicated only a roving inquiry, not a proper basis for rejection. As the department was bound by its own circulars, the order upholding rejection of the declaration under the Voluntary Compliance Encouragement Scheme, 2013 was set aside and the appeal was allowed with consequential relief.
VCES declaration rejection could not be sustained where the notice proposing rejection was issued beyond the prescribed thirty-day period, including when measured from the circular clarifying its application to declarations already filed. The Tribunal noted that the department's reliance on general correspondence indicated only a roving inquiry, not a proper basis for rejection. As the department was bound by its own circulars, the order upholding rejection of the declaration under the Voluntary Compliance Encouragement Scheme, 2013 was set aside and the appeal was allowed with consequential relief.
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