by CS Rajeev Rawat | Feb 10, 2022 | Information
Appellate Authority for Advance Ruling Gujarat Dipesh Anilkumar Naik, In re – [2022] 135 taxmann.com 99 (AAAR-GUJARAT) The appellant was a farmer having a vacant land outside the municipal area of town. He has got necessary approvals from the Plan Passing...
by CS Rajeev Rawat | Feb 8, 2022 | Information
Exemption to trust or institution is available under the Income Tax Act under two regimes: (1) Regime for the trust or institutions obtained approval u/s.10 (23C)(iv), (v), (vi) or (via) of the Act; and (2) Regime for the trusts registered u/s.12AA/12AB of...
