#section 23
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133 articlesIncome Tax
Income Tax
ITAT Mumbai Allows Section 54 Exemption Despite Incomplete Construction
Fema / RBI
Fema / RBI
ED Cannot Attach Bona Fide Buyers’ Accounted Plots for Developer’s Fraud: SAFEMA
Income Tax
Income Tax
ITAT Allows Sun Pharma’s ₹602 Crore Patent Settlement Expense
Income Tax
Income Tax
ITAT Delhi Allows Foreign Tax Credit on Overseas Legal Fees
Income Tax
Income Tax
ITAT Mumbai Upholds Tax on Notional Rent for Unsold Flats Held as Stock-in-Trade
Income Tax
Income Tax
Section 194A TDS Not Applicable on Non-Recourse Sale of Receivables: ITAT Chennai
Corporate Law
Corporate Law
Sexual Assault Victim Protection & Zero FIR Directions Issued: Jharkhand HC
Income Tax
Income Tax
Additions Made in Intimation U/s 143(1) Cannot Be Challenged in Appeal Against Scrutiny Assessment: ITAT Bangalore
Income Tax
Income Tax
Capital Gains Relief Granted as Section 55A Amendment Was Prospective: ITAT Surat
Income Tax
Income Tax
Commercial Complex on MSRTC Land Generates Business Income, Not House Property Income: Mumbai ITA
Income Tax
Income Tax
SEZ Lease Rentals Are Business Income, Not House Property: ITAT Mumbai
Fema / RBI
Fema / RBI
No Retrospective Laundering: Tribunal Quashes Bulk PMLA Attachments, Retains Only Rs 25 Cr as Proceeds of Crime
Income Tax
Income Tax
Notional Rent on Work-in-Progress Invalid – Section 23 Misapplied
Corporate Law
Corporate Law
