ITAT Jaipur held that gain not realized during the year under consideration cannot be taxed under the head capital gain or as income under the head profit and gains of business or profession by ...

Where the property was not actually let out, and was treated as self-occupied property, in case of vacant property, the annual value under section 23(1)(a) must be determined on the basis of the ...

The Bombay High Court has cancelled an income tax assessment. The court found the assessing officer used fake AI-generated ...

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