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![Housing Society Not Liable to pay Income Tax if Members Paid Capital Gain: ITAT Remands for verification [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/500x300_2115691-itat-remands-for-verification-site-image.webp "Housing Society Not Liable to pay Income Tax if Members Paid Capital Gain: ITAT Remands for verification [Read Order]")
Housing Society Not Liable to pay Income Tax if Members Paid Capital Gain: ITAT Remands for verification [Read Order]
The Mumbai Bench of the Income Tax AppellateTribunal (ITAT) ruled that the housing society was not liable if members had already paid capital gains...
![Entire Purchase Amount cannot be Disallowed when Sales accepted and Stock Records maintained: ITAT restricts Bogus Purchase addition to 5% [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/250x150_2115681-entire-purchase-amount-cannot-be-disallowed-when-sales-accepted-and-stock-records-maintained-itat-restricts-bogus-purchase-addition-taxscan.webp "Entire Purchase Amount cannot be Disallowed when Sales accepted and Stock Records maintained: ITAT restricts Bogus Purchase addition to 5% [Read Order]")
![Income Tax Dept’s NFAC has Exclusive Power to issue Notice u/s 148: Punjab & Haryana HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/250x150_2115679-income-tax-depts-nfac-has-exclusive-power-to-issue-notice-us-148-punjab-haryana-hc-taxscan.webp "Income Tax Dept’s NFAC has Exclusive Power to issue Notice u/s 148: Punjab & Haryana HC [Read Order]")
![S. 80P Benefits cannot be Denied to Registered Housing Society in absence of Cancellation by Registrar: ITAT Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/250x150_2115696-benefits-cannot-denied-registered-housing-society-absence-cancellation-registrar-itat-deletes-addition-taxscan.webp "S. 80P Benefits cannot be Denied to Registered Housing Society in absence of Cancellation by Registrar: ITAT Deletes Addition [Read Order]")
![Assessments and Time Limits under Income Tax Act [New v/s Old Tax Act Series]](https://images.taxscan.in/h-upload/2025/12/29/250x150_2115718-assessments-time-limits-under-income-tax-act-taxscan.webp "Assessments and Time Limits under Income Tax Act [New v/s Old Tax Act Series]")
![Illness of Accountant & Closure of Business are ‘Lame Excuses’ to Condone Delay in GST Appeal: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/500x300_2115655-lame-excuses-condone-delay-gst-appeal-gujarat-hc.webp "Illness of Accountant & Closure of Business are ‘Lame Excuses’ to Condone Delay in GST Appeal: Gujarat HC [Read Order]")
![New GST Registration used to Clear Rs. 37 Lakh Railway Payment After Contractor’s Death: Allahabad HC Refuses Discharge of Co-Accused [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/500x300_2115678-allahabad-hc-refuses-discharge-co-accused-taxscan.jfif "New GST Registration used to Clear Rs. 37 Lakh Railway Payment After Contractor’s Death: Allahabad HC Refuses Discharge of Co-Accused [Read Order]")
![100% GST penalty upheld in Wrong Destination in E-Way Bill: MP HC says it ‘Not Mere Clerical Error [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/500x300_2115614-gst-penalty-madhya-pradesh-hc-e-way-bill-taxscan.jfif "100% GST penalty upheld in Wrong Destination in E-Way Bill: MP HC says it ‘Not Mere Clerical Error [Read Order]")
![Housing Society Not Liable to pay Income Tax if Members Paid Capital Gain: ITAT Remands for verification [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/750x450_2115691-itat-remands-for-verification-site-image.webp "Housing Society Not Liable to pay Income Tax if Members Paid Capital Gain: ITAT Remands for verification [Read Order]")
Housing Society Not Liable to pay Income Tax if Members Paid Capital Gain: ITAT Remands for verification [Read Order]
The tribunal ruled that if individual members of a cooperative society have already offered capital gains from a redevelopment project to tax in their personal returns, the society itself cannot be taxed for the same amount, as this would constitute double taxation.
![SCN Lacks Precise BAS Classification: CESTAT Sets aside Service Tax Demand against Amway Distributor [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/750x450_2111025-scn-lacks-precise-bas-classification-cestat-sets-aside-service-tax-demand-against-amway-distributor-taxscan.webp "SCN Lacks Precise BAS Classification: CESTAT Sets aside Service Tax Demand against Amway Distributor [Read Order]")
![Writ Jurisdiction Not Invocable at SCN Stage: Chhattisgarh HC Dismisses State Beverages Corporation’s Plea on Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113176-chhattisgarh-hc-scn-writ-jurisdiction-state-beverages-service-tax-demand-taxscan.webp "Writ Jurisdiction Not Invocable at SCN Stage: Chhattisgarh HC Dismisses State Beverages Corporation’s Plea on Service Tax Demand [Read Order]")
![Service Tax Demand Based only on ITR–ST-3 Mismatch Unsustainable: CESTAT Holds Revenue must Establish Taxable Value before Levy [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110562-service-tax-demand-trst-3-cestat-taxable-value-before-levy-taxscan.webp "Service Tax Demand Based only on ITR–ST-3 Mismatch Unsustainable: CESTAT Holds Revenue must Establish Taxable Value before Levy [Read Order]")
![When Dept Admits No Service Tax Liability, It cannot Deny Refund of Deposit made during Investigation on Limitation: Chhattisgarh HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2111017-chhattisgarh-hc-taxscan.jfif "When Dept Admits No Service Tax Liability, It cannot Deny Refund of Deposit made during Investigation on Limitation: Chhattisgarh HC [Read Order]")
![Construction of Govt. Residential Quarters to GSPHCL Not Taxable: CESTAT Drops Service Tax Demand on Works Contract but Upholds GTA Liability [Read Order]](https://images.taxscan.in/h-upload/2025/12/07/500x300_2110695-construction-govt-residential-quarters-gsphcl-taxable-cestat-drops-service-tax-demand-works-contract-upholds-gta-liability.webp "Construction of Govt. Residential Quarters to GSPHCL Not Taxable: CESTAT Drops Service Tax Demand on Works Contract but Upholds GTA Liability [Read Order]")
![Customs Broker Not Liable for Penalty u/s 112(a) for Smuggling without Evidence of Abetment: CESTAT Set asides Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/750x450_2115682-customs-broker-not-liable-penalty-112a-smuggling-without-evidence-abetment-cestat-set-asides-penalty-taxscan.webp "Customs Broker Not Liable for Penalty u/s 112(a) for Smuggling without Evidence of Abetment: CESTAT Set asides Penalty [Read Order]")
![Kerala HC Rules NCLT’s Rejection of Resolution Plan Appealable Under Section 61 of IBC [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/750x450_2115298-kerala-hc-rules-nclt-rejection-resolution-plan-appealable-under-section-61-ibc-taxscan.webp "Kerala HC Rules NCLT’s Rejection of Resolution Plan Appealable Under Section 61 of IBC [Read Order]")
Kavi Priya
![Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Bangalore-Service-Tax-liquidated-damages-Taxscan.jpg "Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order]")
Yogitha S. Yogesh
Rupesh Sharma
Saagarika Gopinath
![Each Assessment Year is Independent, Earlier Orders cannot be Basis for issuing Certificate u/s 197: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/750x450_2115706-each-assessment-year-is-independent-earlier-orders-cannot-be-basis-for-issuing-certificate-us-197-delhi-hc-taxscan.webp "Each Assessment Year is Independent, Earlier Orders cannot be Basis for issuing Certificate u/s 197: Delhi HC [Read Order]")
![LoC Condition under Notification Inapplicable to Non‑LoC Exporters: Chhattisgarh HC Orders Refund of ₹2.01 Cr Customs Duty on Parboiled Rice Exports [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/500x300_2115664-loc-condition-under-notification-inapplicable-non-loc-exporters-chhattisgarh-hc-orders-refund-customs-duty-parboiled-rice-exports-taxscan.webp "LoC Condition under Notification Inapplicable to Non‑LoC Exporters: Chhattisgarh HC Orders Refund of ₹2.01 Cr Customs Duty on Parboiled Rice Exports [Read Order]")
![Marketing & Technical Support Services to Foreign Group Company Qualify as Export of Services, Not ‘Intermediary Services’: Karnataka HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/500x300_2115670-marketing-technical-support-services-foreign-group-company-qualify-export-services-not-intermediary-services-karnataka-hc-taxscan.webp "Marketing & Technical Support Services to Foreign Group Company Qualify as Export of Services, Not ‘Intermediary Services’: Karnataka HC [Read Order]")
![DRAT Quashes Auction Sale Over Violation of Mandatory 30-Day Notice Period; Rejects DCB Bank’s Recovery Action [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/500x300_2115620-drat-quashes-auction-sale-violation-mandatory-notice-period-rejects-dcb-banks-recovery-action-taxscan.webp "DRAT Quashes Auction Sale Over Violation of Mandatory 30-Day Notice Period; Rejects DCB Bank’s Recovery Action [Read Order]")
