#Section 145
Log in to FollowEvery article filed under the “Section 145” tag — analysis, news and updates.
203 articlesIncome Tax

Income Tax
ITAT allows deduction of Rs. 26 Cr of Unbilled Revenue written off
Corporate Law

Corporate Law
Tenant Cannot Claim Adverse Possession Against Landlord: SC
Income Tax

Income Tax
Non-deposit of employees contribution to ESI and PF within due date disallowed
Income Tax

Income Tax
‘Mark to Market’ loss on forward and further contracts are not contingent in nature
CA, CS, CMA

CA, CS, CMA
Bail to CA granted as professional generally acts on instruction of client
Income Tax

Income Tax
No tax is payable on interest accrued as fixed deposit is under prohibitory order
Income Tax

Income Tax
Income Tax illegally levied must be refunded: Bombay High Court
Income Tax

Income Tax
Substantial addition to be made in hands of beneficiaries and not to company providing accommodation entries
Income Tax

Income Tax
Depreciation under IT Act Section 32 not allowable if No Business Activity
Income Tax

Income Tax
Depreciation u/s 32 not available in absence of any business activity
Income Tax

Income Tax
Tax not leviable on income that will accrue post transfer of development rights
Income Tax

Income Tax
Expenditure on scientific research not certified by DSIR is allowable as deduction u/s 37
Income Tax

Income Tax
Section 153 Prevails over 144C assessment Time Limit even after a remand by ITAT
Income Tax

Income Tax
