Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
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...
A fresh claim for exemption on sale of agricultural land cannot be rejected merely because it was not made through a revised return. The Tribunal treated Goetze (India) as confined to the Assessing Officer's power and held that an appellate authority may examine a fresh claim already supported by material on record; the exemption issue was remitted for decision on merits. On the housing project deduction, the direction to verify whether the flats met the 1,500 sq. ft. built-up area condition was upheld as a limited compliance check.
A fresh claim for exemption on sale of agricultural land cannot be rejected merely because it was not made through a revised return. The Tribunal treated Goetze (India) as confined to the Assessing Officer's power and held that an appellate authority may examine a fresh claim already supported by material on record; the exemption issue was remitted for decision on merits. On the housing project deduction, the direction to verify whether the flats met the 1,500 sq. ft. built-up area condition was upheld as a limited compliance check.
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