![Provisions of S. 54F of Income Tax Act are Benevolent Provisions, requires Liberal Interpretation: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Provisions-Income-Tax-Act-Income-Tax-Tax-Benevolent-Provisions-ITAT-taxscan.jpg "Provisions of S. 54F of Income Tax Act are Benevolent Provisions, requires Liberal Interpretation: ITAT [Read Order]")
Provisions of S. 54F of Income Tax Act are Benevolent Provisions, requires Liberal Interpretation: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) recently held that section 54 of the Income Tax Act 1961 are benevolent provisions therefore, requires...
![Provisions of Section 43CA of Income Tax Act can invoke only When Sale Value of Property price lesser than Stamp Value: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Provisions-Income-Tax-Act-Income-Tax-Tax-Sale-Value-Property-price-Sale-Value-of-Property-Stamp-Value-ITAT-Taxscan-.jpg "Provisions of Section 43CA of Income Tax Act can invoke only When Sale Value of Property price lesser than Stamp Value: ITAT [Read Order]")
![Appointment of Compliance Officer Mandatory to Ensure Compliance with Provisions of IBC Law: IBBI [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/11/Compliance-Officer-Provisions-IBC-Law-IBBI-taxscan.jpg "Appointment of Compliance Officer Mandatory to Ensure Compliance with Provisions of IBC Law: IBBI [Read Circular]")
![No Provision for prior period Expenses u/s 115JB(2), Addition not permissible: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/prior-period-expenses-ITAT-taxscan.jpg "No Provision for prior period Expenses u/s 115JB(2), Addition not permissible: ITAT [Read Order]")
![Property not let out during Assessing Year is not applicable for provision u/s 23(1)(c): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Property-assessing-year-provision-ITAT-taxscan.jpg "Property not let out during Assessing Year is not applicable for provision u/s 23(1)(c): ITAT [Read Order]")
Provision mandating furnishing of PAN with E-TDS has Overriding Effect: ITAT upholds Applicability of S. 206AA on Payments under Oral Agreements [Read Order]
The Visakhapatnam Bench Income Tax Appellate Tribunal (ITAT) has held that the provision mandating furnishing of PAN with E-TDS has an overriding effect and upholds the applicability of section 206AA...
![Provision mandating furnishing of PAN with E-TDS has Overriding Effect: ITAT upholds Applicability of S. 206AA on Payments under Oral Agreements [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Provision-PAN-E-TDS-ITAT-Payments-Agreements-taxscan.jpeg "Provision mandating furnishing of PAN with E-TDS has Overriding Effect: ITAT upholds Applicability of S. 206AA on Payments under Oral Agreements [Read Order]")
Attachment of Property under Tax Recovery provision can be exercised only after finalising the Ownership of the Land in Question: Gujarat HC sets aside Attachment Order [Read Order]
A division bench of the Gujarat High Court, while setting aside the land acquisition order held that attachment of property under the Tax Recovery provision can be exercised only after finalising the...
![Attachment of Property under Tax Recovery provision can be exercised only after finalising the Ownership of the Land in Question: Gujarat HC sets aside Attachment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/property-Tax-Recovery-provision-land-HC-Taxscan.jpeg "Attachment of Property under Tax Recovery provision can be exercised only after finalising the Ownership of the Land in Question: Gujarat HC sets aside Attachment Order [Read Order]")
![Black Money Act Provisions cannot be invoked for Minor Breach of Law: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Black-Money-Act-Provisions-Minor-Breach-Law-ITAT-TAXSCAN-.jpeg "Black Money Act Provisions cannot be invoked for Minor Breach of Law: ITAT [Read Order]")
Know about 11 provisions of Companies (Amendment) Act, 2020 effective from today [Read Notification]
The Ministry of Corporate Affairs (MCA) notified 22 January 2021 as the date on which 11 provisions of the Companies (Amendment) Act, 2020 will be enforced. Sections 2, 11, 25, 27, 53, 55, 58, 59,...
![Know about 11 provisions of Companies (Amendment) Act, 2020 effective from today [Read Notification]](https://www.taxscan.in/wp-content/uploads/2021/01/11-provisions-of-Companies-Amendment-Act-Taxscan.jpg "Know about 11 provisions of Companies (Amendment) Act, 2020 effective from today [Read Notification]")
Provisions of Deemed Valid Notice not applicable to Legal Representatives: Delhi HC quashes Notice issued to Dead Person [Read Judgment]
The Delhi High Court, while quashing the notice issued to the dead person under Section 148 of the Income Tax Act, 1961, held that the provisions of section 292BB of the Income Tax Act, 1961...
![Provisions of Deemed Valid Notice not applicable to Legal Representatives: Delhi HC quashes Notice issued to Dead Person [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/07/provisions-notice-Taxscan.jpg "Provisions of Deemed Valid Notice not applicable to Legal Representatives: Delhi HC quashes Notice issued to Dead Person [Read Judgment]")
![Seven Provisions of UTGST Act to be implemented from 22 June 2017 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2016/08/GST-Tax-Scan.jpg "Seven Provisions of UTGST Act to be implemented from 22 June 2017 [Read Notification]")