#section 28
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467 articlesIncome Tax

Income Tax
Interest disallowance u/s. 36(1)(iii) unwarranted as sufficient own funds available for subsidiary investment
Income Tax

Income Tax
ITAT Deletes Rs. 63L Deemed ALV Addition: Real Rent Only Counts
Income Tax

Income Tax
Advance Loss Treated as Trading Loss: ITAT Allows ₹1.5 Cr Write-Off
Income Tax

Income Tax
Banks Can Compute 36(1)(viia) on Total Income Including Capital Gains: ITAT Ahmedabad
Income Tax

Income Tax
Land Acquisition Act Section 28 Interest is Not ‘Interest’: Tribunal Deletes Entire Addition as Capital Receipt
Income Tax

Income Tax
DRP failed to adjudicate objections of assessee hence matter remitted back
Income Tax

Income Tax
Incentives for Market Expansion Are Capital, Not Income u/s 2(24)(xviii)
Income Tax

Income Tax
Section 80HHC Granted as Exporters Below ₹10 Crore Must Be Treated Same as Large Exporters
Income Tax

Income Tax
Sale of undertaking as going concern constitutes slump sale hence section 41(2) doesn’t apply
Income Tax

Income Tax
Bogus Sub-Contractor Additions Deleted; 132(4) Statements Insufficient
Corporate Law

Corporate Law
Assignment of Specific-Performance Decree Doesn’t Require Registration: SC
Custom Duty

Custom Duty
Water meters are correctly classifiable under CTI 90282000 and not under 90261010
Income Tax

Income Tax
Urban Improvement Trust being State within Article 289(1) not covered under Income Tax Act
Income Tax

Income Tax
