CourtKutchehry Blog

Curated legal news, case breakdowns, and workflow tips for fast-moving practitioners.

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Court News

Delhi ITAT Rules Farmhouse is a Residential House, Grants Section 54F Tax Relief

Delhi ITAT rules that a farmhouse qualifies as a residential house for Section 54F capital gains exemption. Tribunal’s decision in ACIT vs Rajat Bhandari provides major relief for…

Court News

ITAT Mumbai Grants Delta Air Lines Tax Exemption: Code-Sharing Revenues Covered Under India-USA DTAA Article 8

ITAT Mumbai rules that Delta Air Lines’ code-sharing revenues qualify as “operation of aircraft in international traffic” under Article 8 of the India-USA DTAA, granting full tax …