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    Income Tax Practitioner registration requires one year's practice; authorised-representative eligibility remains a separate standard for registration.
    Independent professionals vs employees: faculty engagement upheld as professional service, rejecting salary-style TDS treatment and default orders.
    House property income treatment for furnished letting prevails when premises are merely rented with incidental facilities.
    Section 153C overrides reassessment where search material relates to another person; notice and reassessment quashed.
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    Share transfer dispute, title under gift deeds, and estate receivership were separated between corporate and civil forums.
    Composite turnkey works contracts cannot be split to tax fee component as consulting engineer service
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      Benami Property

      Property held in a spouse's name is excluded from the statutory...

      Doctrine of election barred inconsistent ownership claims, while testamentary office permission created no life interest or possessory right.

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      Benami PropertyJuly 21, 2026Case LawsHC
      Property held in a spouse's name is excluded from the statutory definition of a benami transaction, so a plea that the father was the exclusive owner was not barred. The notes explain that the spouse's attestation and acceptance of the father's will, coupled with acceptance of benefits under it, invoked the doctrine of election and prevented an inconsistent ownership claim. Testamentary permission to operate an office until the occupant chose otherwise did not create a life or proprietary interest where the office portion was absolutely bequeathed to others, subject to the spouse's life interest. Permissive occupation could be ended through mandatory injunction to obtain vacant possession.

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      ActsIncome Tax