Income Tax Articles

Residential House: Multiple Units & Tax Exemption

Posted by FCS Deepak Pratap Singh 16 March 2022 3548 Views

Discover if multiple independent units can form 'a residential house' for tax exemption under Section 54/54F. Learn how the courts interpret this.

Section 54 & 54F Tax Exemptions: Key Judgments Explained

Posted by CS Advocate Abhishek Goyal 15 March 2022 10790 Views

Understand Section 54 & 54F capital gains tax exemptions. Explore key judicial decisions on property use, expenses, joint ownership, and HUF investments.

Income Tax Attachment Order & Company Liquidation Under IBC

Posted by FCS Deepak Pratap Singh 14 March 2022 4347 Views

Discover if an income tax attachment order bars asset sales during company liquidation under IBC 2016. Understand creditor rights and priorities.

Income Tax Planning: Benefits & How to Save Tax

Posted by CA Puja Sharma 12 March 2022 6418 Views

Discover the benefits of income tax planning. Learn how to minimise tax liabilities, maximise savings, and utilise deductions with our expert guide.

Unsold Flats Income: Business Income, Not House Property

Posted by FCS Deepak Pratap Singh 10 March 2022 8509 Views

Learn how income from unsold flats is treated as business income for developers, not house property income, based on a key tribunal decision.

Women's Financial Benefits & Tax Advantages in India

Posted by CA Umesh Sharma 07 March 2022 7812 Views

Discover income tax benefits, property rights, and financial schemes like Sukanya Samriddhi and Stand Up India for women in India. Learn about your entitlements.

Sub-leasing Tax: Business Income vs. House Property Income

Posted by FCS Deepak Pratap Singh 05 March 2022 6768 Views

Understand whether income from sub-leasing properties is taxed as business income (PGBP) or income from house property. Learn from a High Court ruling.

Section 153A IT Act: Assessment in Searched Cases

Posted by FCS Deepak Pratap Singh 04 March 2022 6667 Views

Understand assessment under Section 153A of the IT Act, 1961 for searched cases. Learn about notice issuance, scope of assessment, and key judicial pronouncements.

GAAR vs DTAA: Can India's GAAR Override Tax Treaties?

Posted by Mayank Mohanka 04 March 2022 5080 Views

Explore if India's General Anti-Avoidance Rules (GAAR) can override Double Taxation Avoidance Agreements (DTAAs). Understand the legal nuances and recent judgments.