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Income Tax ITAT Mumbai Deletes ₹1.45 Crore Addition Based Only on Survey Statement Income Tax Section 50C Not Applicable to Tenancy Agreement Without Sale Consideration: ITAT Mumbai Goods and Services Tax Karnataka HC Allows Reimbursement of Additional GST on Government Contract Income Tax Interest on Surplus Funds with Banks Eligible for Section 80P Deduction: ITAT Nagpur Income Tax ITAT Kolkata Upholds Section 80G Deduction for Eligible CSR Contributions Income Tax ITAT Bangalore Allows Section 80G CSR Deduction, Remands Repairs Claims, Rejects Education Cess Income Tax Section 14A Addition Beyond Exempt Income Unsustainable: Mumbai ITAT Income Tax Section 35(2AB) R&D Deduction Dispute Remanded to AO for DSIR Certification Reasons: Mumbai ITAT
Topic Tag

#Section 13 (2)

Every article filed under the “Section 13 (2)” tag — analysis, news and updates.

121 articles
Corporate LawCIRP application u/s. 7 of IBC against Fortune Spirit Limited admitted as debt and default proved
Corporate Law

CIRP application u/s. 7 of IBC against Fortune Spirit Limited admitted as debt and default proved

POONAM GANDHI11 months ago
Corporate LawStatutory right of Financial Creditor u/s. 7 of IBC cannot be curtailed due to pending OTS proposal
Corporate Law

Statutory right of Financial Creditor u/s. 7 of IBC cannot be curtailed due to pending OTS proposal

POONAM GANDHI11 months ago
Company LawSection 95 application under IBC after expiry of three years is barred by limitation
Company Law

Section 95 application under IBC after expiry of three years is barred by limitation

POONAM GANDHI11 months ago
Corporate LawBank failed to prove measure taken for sale of property is in conformity with SARFAESI provisions
Corporate Law

Bank failed to prove measure taken for sale of property is in conformity with SARFAESI provisions

POONAM GANDHI11 months ago
Company LawCIRP u/s. 7 of IBC against M/s. Repute Foods Pvt. Ltd. admitted as debt and default established
Company Law

CIRP u/s. 7 of IBC against M/s. Repute Foods Pvt. Ltd. admitted as debt and default established

POONAM GANDHI11 months ago
Corporate LawFinancial creditor can initiate CIRP against both Principal Borrower and Corporate Guarantor
Corporate Law

Financial creditor can initiate CIRP against both Principal Borrower and Corporate Guarantor

POONAM GANDHI11 months ago
Company LawCIRP application u/s. 7(2) of IBC against Corporate Guarantor admitted as default proved
Company Law

CIRP application u/s. 7(2) of IBC against Corporate Guarantor admitted as default proved

POONAM GANDHI12 months ago
Company LawLiability of corporate guarantor is co-extensive with principal borrower under IBC
Company Law

Liability of corporate guarantor is co-extensive with principal borrower under IBC

POONAM GANDHI12 months ago
Income TaxITAT Chennai Upholds DRT Order: Bonafide Purchasers Not Protected Against Existing Mortgage
Income Tax

ITAT Chennai Upholds DRT Order: Bonafide Purchasers Not Protected Against Existing Mortgage

CA Sandeep Kanoi12 months ago
Company LawCommercial Tax Dept was secured creditor u/s 52 of IBC; assessee purchaser was directed to recover its cost from other creditors
Company Law

Commercial Tax Dept was secured creditor u/s 52 of IBC; assessee purchaser was directed to recover its cost from other creditors

RATHI12 months ago
Corporate LawDeliberate avoidance of participation by personal guarantor u/s. 95 proceedings not acceptable
Corporate Law

Deliberate avoidance of participation by personal guarantor u/s. 95 proceedings not acceptable

POONAM GANDHI12 months ago
Corporate LawBail in serious money laundering case not granted as ED’s case is founded with extensive documentary evidence
Corporate Law

Bail in serious money laundering case not granted as ED’s case is founded with extensive documentary evidence

POONAM GANDHI12 months ago
Goods and Services TaxGST notifications on RCM denying ITC on output security services were constitutionally valid under Articles 14 or 19(1)(g)
Goods and Services Tax

GST notifications on RCM denying ITC on output security services were constitutionally valid under Articles 14 or 19(1)(g)

RATHI12 months ago
Company LawProvisions of moratorium shouldn’t apply to transactions which might be notified by Central Government
Company Law

Provisions of moratorium shouldn’t apply to transactions which might be notified by Central Government

RATHI12 months ago