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![Maintenance Charges collected by Residential Welfare Associations exceeding Rs.7,500 per month fully Taxable under GST at 18%: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/AAR-Authority-for-Advance-Ruling-West-Bengal-AAR-Maintenance-Charges-Residential-maintenance-charges-TAXSCAN.jpg "Maintenance Charges collected by Residential Welfare Associations exceeding Rs.7,500 per month fully Taxable under GST at 18%: AAR [Read Order]")
Maintenance Charges collected by Residential Welfare Associations exceeding Rs.7,500 per month fully Taxable under GST at 18%: AAR [Read Order]
The West Bengal Authority for Advance Ruling ( AAR ), has made a clarification regarding the taxation of maintenance charges levied by Residential...
![Mere Passing of Architectural Drawings to AOP Not ‘FIS’, doesnt satisfy make believe under Article 12(4)(b) of India-USA DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Mere-Architectural-Drawings-AOP-believe-India-USA-DTAA-ITAT-TAXSCAN.jpg "Mere Passing of Architectural Drawings to AOP Not ‘FIS’, doesnt satisfy make believe under Article 12(4)(b) of India-USA DTAA: ITAT [Read Order]")
Sale Proceeds of Land introduced as Share Capital in AOP taxable u/s 45(3): ITAT upholds Addition of Suo Motu Offering for Tax [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench, has recently, in an appeal filed before it, while upholding the addition of suo motu offering for tax, held that sale proceeds of land introduced...
![Sale Proceeds of Land introduced as Share Capital in AOP taxable u/s 45(3): ITAT upholds Addition of Suo Motu Offering for Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Sale-Proceeds-of-Land-Land-Share-Capital-AOP-taxable-ITAT-Suo-Motu-Offering-for-Tax-Suo-Motu-Tax-taxscan-.jpg "Sale Proceeds of Land introduced as Share Capital in AOP taxable u/s 45(3): ITAT upholds Addition of Suo Motu Offering for Tax [Read Order]")
![Firm comprising of Individual Partners cannot be treated as AOP: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Firm-comprising-of-Individual-Partners-AOP-ITAT-Taxscan.jpeg "Firm comprising of Individual Partners cannot be treated as AOP: ITAT [Read Order]")
![Surplus generated from Trust can’t be added to Income of AOP: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Surplus-trust-income-AOP-ITAT-taxscan.jpeg "Surplus generated from Trust can’t be added to Income of AOP: ITAT [Read Order]")
Private Discretionary Trust is 'AOP', CBDT Circular treating the same as 'Individual' due to Difficulties in E-filing Software can’t be Relied: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that the private discretionary trust shall be treated as “AoP” and rejected the plea of the assessee based on the CBDT circular wherein...
![Private Discretionary Trust is AOP, CBDT Circular treating the same as Individual due to Difficulties in E-filing Software can’t be Relied: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Private-Discretionary-Trust-AOP-CBDT-Circular-Individual-E-filing-Software-ITAT-Taxscan.jpeg "Private Discretionary Trust is AOP, CBDT Circular treating the same as Individual due to Difficulties in E-filing Software can’t be Relied: ITAT [Read Order]")