Taghar Vasudeva Ambrish vs. Union of India: The question of whether hostel accommodation qualifies as a “residential dwelling” under the Goods and Services Tax (GST) regime has been a recurring issue for property owners and education-related service providers. In Taghar Vasudeva Ambrish vs. Union of India [2022 (2) TMI 780 – Karnataka High Court], the […]
HRA Exemption 2025: For most salaried employees, rent forms a major part of monthly expenses. To provide relief, the Income-tax Act, 1961 allows partial exemption of House Rent Allowance (HRA) under Section 10(13A). HRA is an essential component of salary that helps employees reduce tax liability while supporting their accommodation needs. With the right understanding […]
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