#Section 197
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71 articlesIncome Tax

Income Tax
Taxability of secondment receipts: ITAT deletes Section 271(1)(c) & 270A Penalty
Income Tax

Income Tax
Voluntary Compensation in lieu of ESOP Not Part of Salary: Delhi HC in Flipkart-Phonepe Case
Income Tax

Income Tax
Section 197 Certificate for Income Tax deduction at lower rate
Income Tax

Income Tax
TDS was correctly deducted by Hindustan Lever, rules Orissa HC in challenge by Works Contractor for ‘Wheel’, ‘Surf Excel’ and ‘Domex’ Production
Income Tax

Income Tax
No TDS on Payments to Units of IFSC – CBDT Notifies
Corporate Law

Corporate Law
No Prior Sanction Needed for FIR Against Public Servant: Allahabad HC
Income Tax

Income Tax
No 271(1)(c) Penalty Without Willful Concealment or Furnishing Inaccurate Details
Income Tax

Income Tax
Article 13(4) of India-Mauritius DTAA exempts sale of shares acquired prior to 1st April 2017
Income Tax

Income Tax
Consistent Methodology and Adherence to Accounting Standards Render Additions Unsustainable
Corporate Law

Corporate Law
Courts could not overrule decisions of Govt-Appointed Experts unless there was gross miscarriage of Justice
Income Tax

Income Tax
Income Tax Authority which has initiated prosecution must have sanction of law
Corporate Law

Corporate Law
Members of Railway Protection Force would be considered as Workmen under Workmen Compensation Act
Income Tax

Income Tax
Amendment to section 54F restricting investment in property to India is not retrospective
Corporate Law

Corporate Law
