#section 28
Log in to FollowEvery article filed under the “section 28” tag — analysis, news and updates.
502 articlesIncome Tax
Income Tax
Business Loss U/S 28 Vs. Specific Deductions under Business Head
Income Tax
Income Tax
ITAT allows set-off of Derivative losses against Business Income
Income Tax
Income Tax
Tax cannot be levied on Loan Waived under one time settlement
Income Tax
Income Tax
Waiver of loan is taxable u/s 28(iv) : Madras HC
Income Tax
Income Tax
Income accrued must be considered from a realistic & practical angle – SC
Income Tax
Income Tax
Assessee is entitled to depreciation on Wind Electric Generators from the date on which it was installed and commissioned
Income Tax
Income Tax
NBFCs not entitled to deduction of any provision created for bad and doubtful debts
Income Tax
Income Tax
Interest income from Fixed deposits not eligible for deduction u/s 10A/10B
Income Tax
Income Tax
Profit element on sale of DEPB, i.e., the amount in excess of sale proceeds over the face value is covered u/s 28(iiid)
Income Tax
Income Tax
Loan waived by lender is not taxable in the hand of borrower
Income Tax
Income Tax
If part of company business is deal in shares then all types of transactions, whether delivery based or non-delivery based, will be treated as speculative transactions
Income Tax
Income Tax
