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...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Deduction u/s. 24(a) equal to 30% - Rental income from fixture, fittings and amenities - separate agreements for let out of the property and for providing amenities - The principle of res judicata does not apply to tax proceedings, but the rule of consistency must be respected unless there are new facts. - the rule of consistency supports the claim of the assessee that the rental income from amenities must be treated as income from house property and is eligible for a deduction under section 24(a) of the Act - AT
Deduction u/s. 24(a) equal to 30% - Rental income from fixture, fittings and amenities - separate agreements for let out of the property and for providing amenities - The principle of res judicata does not apply to tax proceedings, but the rule of consistency must be respected unless there are new facts. - the rule of consistency supports the claim of the assessee that the rental income from amenities must be treated as income from house property and is eligible for a deduction under section 24(a) of the Act - AT
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