![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]")
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...
![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]](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]](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]")
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]")
![Sale of Agricultural Land converted into Plots Taxable as Business Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Agricultural-Land.jpg "Sale of Agricultural Land converted into Plots Taxable as Business Income: ITAT [Read Order]")
Interest on Enhanced Compensation received for Compulsory Acquisition of Agricultural Land not Taxable: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that no income tax is payable on the amount received as enhanced compensation for the compulsory acquisition of the agricultural land...
![Interest on Enhanced Compensation received for Compulsory Acquisition of Agricultural Land not Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/04/Agricultural-Land.jpg "Interest on Enhanced Compensation received for Compulsory Acquisition of Agricultural Land not Taxable: ITAT [Read Order]")
Expenditure on Interest-bearing Loans acquired for making Investment in Agricultural Land not allowable as Deduction: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Cochin bench has held that the deduction cannot be allowed in respect of interest-bearing funds utilized by the assessee-company for acquiring agricultural...
No Tax Exemption if Agricultural Land was declared as Industrial Plot during Registration of Sale Deed: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Delhi bench has held that income tax is payable on the sale of agricultural land if the same was declared as the industrial plot by the competent...
![No Tax Exemption if Agricultural Land was declared as Industrial Plot during Registration of Sale Deed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Tax-Exemption-Agricultural-Land-Taxscan.jpg "No Tax Exemption if Agricultural Land was declared as Industrial Plot during Registration of Sale Deed: ITAT [Read Order]")