deduction under section 54B and 54F cannot be allowed based on such unregistered
agreement to sale. The assessee has failed to prove that ... period. However, when there is no subsequent sale deed, then the
unregistered agreement will not transfer any title to the assessee of the agricultural
land
12AA are applicable on trust
or institution. Institution will imply unregistered body also. Reliance is
placed on the ratio laid down
plot was allotted to construct 8 flats for 8 members only. The unregistered
society is a legal entity because it was recognised ... legal entity. However, if the unregistered Society is considered as AOP then the
"Principle of Mutuality" will be applicable, in case
total income as if the firm is an unregistered firm in which case obviously there will be deficiency in the tax payment and the assessee ... then the firm will have to pay interest on the basis of tax payable as an unregistered firm. In all borderline cases the position would
Jaipal Singh,Jaipur vs Deputy Commissioner Of Income Tax, ... on 11 March, 2025
vk;dj
Jaipal Singh,Jaipur vs Deputy Commissioner Of Income Tax, ... on 11 March, 2025
vk;dj
Jaipal Singh,Jaipur vs Deputy Commissioner Of Income Tax, ... on 11 March, 2025
vk;dj
Jaipal Singh,Jaipur vs Deputy Commissioner Of Income Tax, ... on 11 March, 2025
vk;dj
Jaipal Singh,Jaipur vs Deputy Commissioner Of Income Tax, ... on 11 March, 2025
vk;dj
Jaipal Singh,Jaipur vs Deputy Commissioner Of Income Tax, ... on 11 March, 2025
vk;dj
