Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Income from house property - estimating rental income from the unsold shops - the unsold fifty five shops should be treated as ‘stock in trade. As assessee`s case under consideration is relating to assessment year 2013-14 whereas the newly inserted sub- section (5) of section 23, as noted above, was inserted by the Finance Act 2017 w.e.f. 1-4-2018, therefore it does not apply to the assessee under consideration. - AT
Income from house property - estimating rental income from the unsold shops - the unsold fifty five shops should be treated as ‘stock in trade. As assessee`s case under consideration is relating to assessment year 2013-14 whereas the newly inserted sub- section (5) of section 23, as noted above, was inserted by the Finance Act 2017 w.e.f. 1-4-2018, therefore it does not apply to the assessee under consideration. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
