![Rural Agricultural Land acquired by Govt for Business Activity u/s 2(13) Eligible for Exemption: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Rural-Agricultural-Land-Government-Business-Activity-Exemption-ITAT-Taxscan.jpeg "Rural Agricultural Land acquired by Govt for Business Activity u/s 2(13) Eligible for Exemption: ITAT [Read Order]")
Rural Agricultural Land acquired by Govt for Business Activity u/s 2(13) Eligible for Exemption: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has held that rural agricultural land acquired by Government for business activity u/s 2...
![Addition u/s 69 cant make without considering Corroborative Evidence, an opportunity to hear must be given: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Addition-corroborative-evidence-opportunity-ITAT-Taxscan.jpeg "Addition u/s 69 cant make without considering Corroborative Evidence, an opportunity to hear must be given: ITAT [Read Order]")
![Income from Agricultural Land can’t be added under Capital Gain: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Income-agricultural-land-Capital-Gain-ITAT-Taxscan.jpeg "Income from Agricultural Land can’t be added under Capital Gain: ITAT [Read Order]")
![Service Tax Levy depends on Services rendered, not on basis of Agreements where No Payment received by Service Provider: CESTAT grants relief to Adithya Builders [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Service-Tax-Levy-Services-rendered-Agreements-No-Payment-Service-Provider-CESTAT-Adithya-Builders-Taxscan.jpg "Service Tax Levy depends on Services rendered, not on basis of Agreements where No Payment received by Service Provider: CESTAT grants relief to Adithya Builders [Read Order]")
![Capital Gains arising on Sale of Agricultural Land which is not a Capital Asset shall not be chargeable to Income Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Capital-gains-sale-of-agricultural-land-capital-asset-Income-tax-ITAT-Taxscan.jpg "Capital Gains arising on Sale of Agricultural Land which is not a Capital Asset shall not be chargeable to Income Tax: ITAT [Read Order]")
ITAT upholds Addition on Account of Unaccounted Cash as no mention of Agricultural Land on Translated Document [Read Order]
The Income Tax Appellate Tribunal (ITAT), Hyderabad Bench upheld addition on account of unaccounted cash towards sale of land as no mention of agricultural land on translated document. The...
![ITAT upholds Addition on Account of Unaccounted Cash as no mention of Agricultural Land on Translated Document [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/ITAT-unaccounted-cash-agricultural-land-translated-document-Taxscan.jpg "ITAT upholds Addition on Account of Unaccounted Cash as no mention of Agricultural Land on Translated Document [Read Order]")
Maintenance Activity laid out from the Fund collected for providing facility to the society attracts GST: AAR [Read Order]
The Karnataka Authority of Advance Ruling (AAR) ruled that the maintenance activity laid out from the fund collected for providing facilities to the society attracts GST. The applicant is a...
![Maintenance Activity laid out from the Fund collected for providing facility to the society attracts GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/GST-AAR-maintenance-activity-Taxscan.jpg "Maintenance Activity laid out from the Fund collected for providing facility to the society attracts GST: AAR [Read Order]")
Amount utilized for maintenance service alone is liable for GST and not refundable deposit portion: AAR [Read Order]
The Karnataka Authority of Advance Ruling (AAR) ruled that layout maintenance services for members would be liable to GST, however, GST is not applicable to the money which is remaining unutilized,...
![Amount utilized for maintenance service alone is liable for GST and not refundable deposit portion: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/GST-AAR-maintenance-services-Taxscan.jpg "Amount utilized for maintenance service alone is liable for GST and not refundable deposit portion: AAR [Read Order]")
No Income Tax on Compensation / Enhanced Compensation Received on Compulsory Acquisition of Agricultural Land: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the income tax cannot be levied on the compensation or enhanced compensation received on Compulsory Acquisition of the...
![No Income Tax on Compensation / Enhanced Compensation Received on Compulsory Acquisition of Agricultural Land: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Retrenchment-Compensation-Taxscan.jpg "No Income Tax on Compensation / Enhanced Compensation Received on Compulsory Acquisition of Agricultural Land: ITAT [Read Order]")
Land belonging to Gurudwara which is not categorized as Agricultural Land liable to TDS on Compulsory Acquisition: Delhi HC [Read Judgment]
The Delhi High Court has held that land belonging to religious establishment compulsorily acquired by the government is liable to TDS under Section 194 LA of the Income Tax Act if it is not proved to...
![Land belonging to Gurudwara which is not categorized as Agricultural Land liable to TDS on Compulsory Acquisition: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/02/Gurudwara-Capital-Asset-Taxscan.jpg "Land belonging to Gurudwara which is not categorized as Agricultural Land liable to TDS on Compulsory Acquisition: Delhi HC [Read Judgment]")
Deduction can’t be denied on ground that Entire Agricultural Land not used for Cultivation: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune has held that the provisions of Section 54B of the Income Tax Act cannot be denied for the reason that the entire agricultural land should be used for...
![Deduction can’t be denied on ground that Entire Agricultural Land not used for Cultivation: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/04/Agricultural-Land.jpg "Deduction can’t be denied on ground that Entire Agricultural Land not used for Cultivation: ITAT [Read Order]")
No TDS on Enhanced Compensation for Compulsory Acquisition of Agricultural Land: ITAT allows Refund [Read Order]
In a recent ruling, the Income Tax Appellate Tribunal (ITAT), Delhi bench has held that no TDS can be levied on the enhanced compensation for the compulsory acquisition of the agricultural land. The...
![No TDS on Enhanced Compensation for Compulsory Acquisition of Agricultural Land: ITAT allows Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Compulsory-Acquisition-Taxscan.jpg "No TDS on Enhanced Compensation for Compulsory Acquisition of Agricultural Land: ITAT allows Refund [Read Order]")